Assignment 3.

32
Jan Feb
1. (A) (B)
4200 4,500 Cost Type
Patient Days Patient Days
Salaries, nurses $55,000 $55,000 Fixed
Aides 32,000 32,000 Fixed
Pharmacy 235,700 251,300 Mixed
Laboratory 120,300 127,200 Mixed
Depreciation 25,000 25,000 Fixed
Laundry 20,160 21,600 Variable
Administration 27,000 27,000 Fixed
Lease (equipment) 36,000 36,000 Fixed

Laundry 4.80 4.80

Pharmacy 56.12 55.84
Laboratory 28.64 28.27

2. Mixed cost to Variable Cost

Pharmacy $ 52.00

Laboratory $ 23.00

Mixed cost to fIxed cost Cost

Pharmacy $ 17,300.00

Laboratory $ 23,700.00

3. Cost Description Cost Type Fixed Cost Variable Cost

Salaries, nurses Fixed $55,000.00
Aides Fixed $32,000.00
Pharmacy Mixed $17,300.00
Laboratory Mixed $23,700.00 $52.00
Depreciation Fixed $25,000.00 $23.00
Laundry Variable $4.80
Administration Fixed $27,000.00
Lease (equipment) Fixed $36,000.00
Total $216,000.00 $79.80

Calculation 4300 patient day

Fixed cost $216,000.00
 Variable cost $343,140.00
Total $559,140.00

Charge per patient

Fixed cost $50.23
Variable cost $79.80
Total/patient $130.03

4. Calculation 4800 patient day

Fixed cost $45.00
Variable cost $79.80
Total/patient $124.80