eBook Calculator Print Item Activity-Based Costing for a Service Company 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: per test Activity Activity Rate Room and meals $278 per day Radiology $392 per image Pharmacy $59 per physician order Chemistry lab $87 Operating room $760 per operating room hour The activity usage information associated with the two patients is as follows: Abel Putin Cheryl Umit Number of days 3 days 10 days Number of images 3 images 5 images Number of physician orders 4 orders 6 orders Number of tests 2 tests 5 tests Number of operating room hours 4.5 hours 7 hours a. Determine the activity cost associated with each patient. Abel Putin Cheryl Umit S Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,466,800, divided into four activities: fabrication, $780,000; assembly, $328,000; setup, $193,050; and inspection, $165,750. Bardot Marine manufactures two types of boats: speedboats and bass boats. The activity-base usage quantities for each product by each activity are as follows: Fabrication Assembly Setup Inspection Speedboat 9,750 din 30,750 dih 70 setups 122 inspections Bass boat 29,250 10,250 515 853 39,000 dih 41,000 dih 975 inspections 585 setups Each product is budgeted for 6,000 units of production for the year. a. Determine the activity rates for each activity. Fabrication S per direct labor hour