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Deer Lodge Regional Hospital plans to use activity-based costing to assign hospital indirect costs to the care of patients. The hospital has identified the following

Deer Lodge Regional 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:

ActivityActivity Rate
Room and meals$250 per day                          
Radiology$325 per image                      
Pharmacy$75 per physician order         
Chemistry lab$150 per test                          
Operating room$3,100 per operating room hour

The records of two representative patients were analyzed, using the activity rates. The activity information associated with the two patients is as follows:

Line Item DescriptionPatient TroyPatient Chad
Number of days2 days    4 days    
Number of images4 images5 images
Number of physician orders1 orders 8 orders 
Number of tests4 tests    5 tests    
Number of operating room hours1.2 hours  2.8 hours  

Determine the activity cost associated with each patient.

Line Item DescriptionActivity Cost
Patient Troy$

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