Dr. Alyx Hemmings is emploved by Mesa Dental. Mesa Dental recently installed a computerized job-arder costing systerm to halp micnitor the cost of ito services. Each patient is assigned a job number when he or she checks in with the receptionist. The receptionist-bookkeeper notes the time the datient enters the treatment area and when the patient leavns the area. This difference between the entry and exit times is the number of patient hours used and the direct labor time assigned to the dental assistant. (A dental assistant is constantly with the patient.) The diliect labor time askigned to the dentist is 50 percent of the patient hours. (The dentist typically splits her time between two patients.) The chart fllied out by the dental assistant provides additional data that is entered into the computer, For example, the chart contains service codes that identify the nature of the treatment, such as whether the patient recelved a crown, a filling, or a root canal. The chart not only ldentifies the type of Gervice but its level as well. For example, if a patient recelves a filling, the dental assistant lindicates (by a service-level code) whether the filing was one, two, three, or four surfaces. The service and service-level codes are used to determine the rate to be charged to the patlent. The costs of prowiding different services and their levels also vary. Costs assignable to a patient consist of materials, laboc, and overhead. The types of materials used-and the quantity-are identified by the assistant and entered into the computer by the bookkeeper. Material prices are kept on flle and accessed to provide the necessacy coat information, Oyerfuad is applied on the basis of patient hours. The rate used by Mesa Dental is $32 per patient hour. Direct labor cost is also computed using patient hours and tha wage rates of the direct laborers. Dri Hemmings is paid an average of 56 d per hour for her services. Dental assistants are pald an average of $20 Der hour. Given the treatmfnt time, the-software program calculates and as slons the labor cost for the dentist and her asslatant; overnesd cort is aho assigned using the treatment time and the overhead rate. The overhead rate does not include a charge for any X-rays. The X-Ray Department is spparate from dental services; x irassare bilied and costed separately. The cost of an K-rayls 512 per flimi the patient is charoed 515 per fim. If dearling services are recuired, cleaning boer cdots $35 ber potient hour. Glen Johnson, a patient (Job 267), spent 30 minutes in the treatment area and had a two-5urface filling. He received two Novocainte shots and esed three ampules of amalgam. The cost of the shots was $14($7 cach). The cost of the amalgam was $6 per ampule. Other direct materials used are insignificant in amount and are included in the overhead rate. The rate charged to the patient for a two-5urface filling is $110. One xray wis taknn. Rextrimed: 1. Prepare a job-order cost sheet for Glen Johnson. If required, round your answers to the nearest cent. If an answer box does not require an entry, leave it blank, Glen Johnson, a patient (Job 267), spent 30 minutes in the treatment area and had a two-5urface filing. He received two Novocainte shots and virat three ampules of amalgam. The cost of the shots was $14($7 each). The cost of the amalgam was $6 per ampule. Other direct materials used are insignificant in amount and are included in the overhezd rate. The rate charged to the patient for a two-5urface filling is $110. One Xr. Th wis taken. Required: 1. Prepare a job-ordor cost sheet for Glen Johnson. If required, round your answers to the nearest cent. If an answer box does not require an entry. leave it blank
