As the newly hired coding manager at your 300-bed acute care facility, you are surprised that there are no coding productivity standards in place. Your organization outsources the same day surgery accounts, but everything else is coded internally with the number of charts per coder varying greatly. Unfortunately, the discharged not final billed (DNFB)amount is climbing at an alarming rate. In an effort to reduce the DNFB, you determine that coding productivity standards must be implemented. You benchmark against three local hospitals to set the standards. Their standards are: Inpatient ER Same Day Surgery Ancillaries Hospital A 30 150 60 265 Hospital B 18 90 40 250 Hospital C 27 120 50 275 Theorize at least four reasons why there is such a discrepancy in the productivity standards among these facilities.