Suppose that a surgical ward has gathered the following information for four nursing activities and two types of patients: Patient Category Normal Intensive Treating patients Providing hygienic care Responding to requests Monitoring patients Required: Normal Intensive Normal Driver Intensive Treatments Hygienic hours Requests Monitoring hours 1. Determine the total nursing costs assigned to each patient category. Costs Assigned S $ 7,900 4,800 32,000 per patient day per patient day 6,000 8,000 19,100 80,000 72,000 Activity Rate $4.00 2. Output is measured in patient days. Assuming that the normal patient category uses 8,000 patient days and the intensive patien category uses 6,400 patient days, calculate the nursing cost per patient day for each type of patient. Round your answers to the nea cent. 5.00 2.00 3.00

Suppose that a surgical ward has gathered the following information for four nursing activities and two types of patients: Patient Category Normal Intensive Treating patients Providing hygienic care Responding to requests Monitoring patients Required: Normal Intensive Normal Driver Intensive Treatments Hygienic hours Requests Monitoring hours 1. Determine the total nursing costs assigned to each patient category. Costs Assigned S $ 7,900 4,800 32,000 per patient day per patient day 6,000 8,000 19,100 80,000 72,000 Activity Rate $4.00 2. Output is measured in patient days. Assuming that the normal patient category uses 8,000 patient days and the intensive patien category uses 6,400 patient days, calculate the nursing cost per patient day for each type of patient. Round your answers to the nea cent. 5.00 2.00 3.00

Managerial Accounting

15th Edition

ISBN:9781337912020

Author:Carl Warren, Ph.d. Cma William B. Tayler

Publisher:Carl Warren, Ph.d. Cma William B. Tayler

Chapter4: Activity-based Costing

Section: Chapter Questions

Problem 5MAD

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Refer to Exhibit 3–12, which portrays the three types of allocation procedures used in two-stage allocation. Give an example of each of these allocation procedures in a hospital setting. The ultimate cost object is a patient-day of hospital care. This is one day of care for one patient. (Hint: First think about the various departments in a hospital. Which departments deal directly with patients; which ones are service departments and do not deal directly with patients? What kinds of costs does a hospital incur that should be distributed among all of the hospital’s departments? Correct hospital terminology is not important here. Focus on the concepts of cost allocation portrayed in Exhibit 3–12.)
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