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Cengage CengageNOWv2 Online teaching and learning res Caloulator Activity-based

ID: 2431874 • Letter: C

Question

Cengage CengageNOWv2 Online teaching and learning res Caloulator Activity-based costing for a service company structions Patient Putin Patient Umit Crosswinds Hospital plans to use activity-bssed costing to assign hospital Indirect oosts to the care of patients. The hospital has identitied the tollowing actvites and activity rates for the hospital Indirect coss Activity Rate Activity Room and meals $247 per day Radiology Pharmacy Chemistry lab $86 per test Operating room $1,020 per operating room hour $195 per image $49 per physician order The activity usage information associaned with the two patients is as tolows: Patient Putin Patient Umit 5 days 3 images 2 imagers 7 orders 5 tests 3 days Number of days Number of images Number of physician orders Number of tests Number of operating room hours 2 orders 8 hours 4 hours Required: Complete the Activity Tables A. Determine 8. Use the activity rates in (A) to determine the lotal and per-unir activity costs associated with each product the activity rate for each actvity Enter these rates in the Activity Rate columns t required, round all per unit amounts to the nearest cent

Explanation / Answer

(A)

Cost pool

Cost driver

Cost driver rate($)

Room and Meals

Number of Days

$ 247/day

Radiology

Number of Images

$ 195/image

Pharmacy

Number of Physician Orders

$ 49/physician order

Chemistry Lab

Number of Tests

$ 86/test

Operating Room

Number of Operating Room Hours

$ 1020/operating room hour

( B)

Statement Showing “Overheads Allocation “

                   Patient Putin

                    Patient Umit

Activity

Activity

Base usage

Activity

Rate

Activity

Cost

Activity

Base usage

Activity

Rate

Activity

Cost

Room and Meals

5 days

$ 247/day

$ 1235

3 days

$ 247/day

$ 741

Radiology

3 image

$ 195/image

$ 585

2 image

$ 195/image

$ 390

Pharmacy

7 orders

$ 49/physician order

$ 343

2 orders

$ 49/physician order

$ 98

Chemistry Lab

5 tests

$ 86/test

$ 430

4 tests

$ 86/test

$ 344

Operating Room

8 hours

$ 1020/operating room hour

$ 8160

4 hours

$ 1020/operating room hour

$ 4080

Total Activity Cost

$10753

$ 5653

No of units

1

1

Activity Cost

Per unit

$10753

Per unit

$5653

Per

unit

Cost pool

Cost driver

Cost driver rate($)

Room and Meals

Number of Days

$ 247/day

Radiology

Number of Images

$ 195/image

Pharmacy

Number of Physician Orders

$ 49/physician order

Chemistry Lab

Number of Tests

$ 86/test

Operating Room

Number of Operating Room Hours

$ 1020/operating room hour

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