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Healthy Solutions, Inc., est considerando un sistema de costeo basado en actividades basado en el tiempo. Se dan los siguientes datos: Recursos Actividades Tiempo por

Healthy Solutions, Inc., est considerando un sistema de costeo basado en actividades basado en el tiempo. Se dan los siguientes datos:

Recursos

Actividades

Tiempo por actividad

Supervisin

$ 93,000

tratamiento de pacientes

1.50 h

Suministros y uniformes

125,000

Proporcionar atencin higinica

2:00 h

Salarios

542,500

Respondiendo a solicitudes

1.10 horas

Computadora

15,000

Monitoreo de pacientes

1.35 h

Monitor

35,750

Total

$811,250

Horas totales de enfermera (capacidad prctica)

25,250

Cul es la tasa de costo de capacidad? (Redondee la respuesta a dos decimales).

a.

$3.60 por hora

b.

$32.13 por hora

C.

$22.5 por hora

d.

$94.5 por hora

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