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Crosswinds Hospital plans to use activity-based costing to assign hospital indirect costs to the care of patients. The hospital has identified the following activities and

Crosswinds Hospital plans to use activity-based costing to assign hospital indirect costs to the care of patients. The hospital has identified the following activities and activity rates for the hospital indirect costs: Activity Activity Rate Room and meals $228 per day Radiology $227 per image Pharmacy $50 per physician order Chemistry lab $83 per test Operating room $918 per operating room hour The activity usage information associated with the two patients is as follows: Patient Putin Patient Umit Number of days 6 days 3 days Number of images 3 images 2 images Number of physician orders 6 orders 1 orders Number of tests 5 tests 4 tests Number of operating room hours 7 hours 4 hours Required: Complete the Activity Tables: A. Determine the activity rate for each activity. Enter these rates in the Activity Rate columns.* B. Use the activity rates in (A) to determine the total and per-unit activity costs associated with each product.* *If required, round all per unit amounts to the nearest cent. X Patient Putin Required: Complete the Activity Table: A. Determine the activity rate for each activity. Enter these rates in the Activity Rate columns.* B. Use the activity rates in (A) to determine the total and per-unit activity costs associated with each product.* *If required, round all per unit amounts to the nearest cent. Patient Putin Activity Activity- Base Activity Activity Usage X Rate = Cost Room and meals Radiology Pharmacy Chemistry lab Operating room Total activity cost X Patient Umit Required: Complete the Activity Table: A. Determine the activity rate for each activity. Enter these rates in the Activity Rate columns.* B. Use the activity rates in (A) to determine the total and per-unit activity costs associated with each product.* *If required, round all per unit amounts to the nearest cent. Patient Umit Activity Activity- Base Activity Activity Usage X Rate = Cost Room and meals Radiology Pharmacy Chemistry lab Operating room Total activity cost

Required:
Complete the Activity Table:
A. Determine the activity rate for each activity. Enter these rates in the Activity Rate columns.*
B. Use the activity rates in (A) to determine the total and per-unit activity costs associated with each product.*
*If required, round all per unit amounts to the nearest cent.
Patient Putin
Activity Activity-
Base Activity Activity
Usage X Rate = Cost
Room and meals selector 1

days

hrs.

images

orders

tests

selector 2

/day

/hr.

/image

/order

/test

Radiology selector 3

days

hrs.

images

orders

tests

selector 4

/day

/hr.

/image

/order

/test

Pharmacy selector 5

days

hrs.

images

orders

tests

selector 6

/day

/hr.

/image

/order

/test

Chemistry lab selector 7

days

hrs.

images

orders

tests

selector 8

/day

/hr.

/image

/order

/test

Operating room selector 9

days

hrs.

images

orders

tests

selector 10

/day

/hr.

/image

/order

/test

Total activity cost
Required:
Complete the Activity Table:
A. Determine the activity rate for each activity. Enter these rates in the Activity Rate columns.*
B. Use the activity rates in (A) to determine the total and per-unit activity costs associated with each product.*
*If required, round all per unit amounts to the nearest cent.
Patient Umit
Activity Activity-
Base Activity Activity
Usage X Rate = Cost
Room and meals selector 1

days

hrs.

images

orders

tests

selector 2

/day

/hr.

/image

/order

/test

Radiology selector 3

days

hrs.

images

orders

tests

selector 4

/day

/hr.

/image

/order

/test

Pharmacy selector 5

days

hrs.

images

orders

tests

selector 6

/day

/hr.

/image

/order

/test

Chemistry lab selector 7

days

hrs.

images

orders

tests

selector 8

/day

/hr.

/image

/order

/test

Operating room selector 9

days

hrs.

images

orders

tests

selector 10

/day

/hr.

/image

/order

/test

Total activity cost

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