Following are activities in providing medical services at Healthcare Clinic.

Required:

Classify each activity as unit level $($U$),$ batch level $($B$),$ product level $($P$),$ or facility level $($F$).$

Identify an activity driver that might be used to measure these activities at the clinic.

Remember, some of these can be a matter of opinion.

A$.$

Ordering medical equip.

Activity driver:

B$.$

C$.$

Filling prescriptions

Activity driver:

D$.$

Providing security services Activity driver:

E$.$

Heating the clinic

Activity driver:

B$.$

$$

D$.$

E$.$

Registering patients

Activity driver:

F$.$

Cleaning beds

Activity driver:

G$.$

Washing linens

Activity driver:

H$.$

Stocking exam rooms

Activity driver:

Teradyne Crystal makes fine tableware in its Ireland factory. The following data are taken from its

production plans for $2021.$ Machine setup costs are the only overhead item.

Check $($B$)$ Vases, $35\mathrm{.}29$ per unit

A$.$ Determine the setup cost per unit for the wine glasses and for the commemorative vases if

setup costs are assigned using a single plantwide overhead rate based on direct labor hours.

B$.$ Determine setup costs per unit for the wine glasses and for the commemorative vases if the

setup costs are assigned based on the number of machine setups.

C$.$ Which method is more accurate for assigning costs to each product? Explain.