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Capelli Hospital bases its budgets on patient-visits. The hospital's static budget for August appears below: Budgeted number of patient-visits 8,300 Budgeted variable costs: Supplies (@$5.00

Capelli Hospital bases its budgets on patient-visits. The hospital's static budget for August appears below:

Budgeted number of patient-visits 8,300
Budgeted variable costs:
Supplies (@$5.00 per patient-visit) $ 41,500
Laundry (@$7.30 per patient-visit) 60,590
Total variable cost 102,090
Budgeted fixed costs:
Wages and salaries 60,590
Occupancy costs 73,040
Total fixed cost 133,630
Total cost $ 235,720

The total fixed cost at the activity level of 9,600 patient-visits per month should be:

Multiple Choice

  • $235,720

  • $272,640

  • $154,560

  • $133,630

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