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Hettinger Hospital bases its budgets on patient-visits. The hospital's static budget for March appears below: Budgeted number of patient-visits 8,100 Budgeted variable costs: Supplies (@
Hettinger Hospital bases its budgets on patient-visits. The hospital's static budget for March appears below: |
Budgeted number of patient-visits | 8,100 |
Budgeted variable costs: |
|
Supplies (@ $8.20 per patient-visit) | $ 66,420 |
Laundry (@ $7.90 per patient-visit) | 63,990 |
Total variable cost | 130,410 |
Budgeted fixed costs: |
|
Wages and salaries | 99,610 |
Occupancy costs | 107,610 |
Total fixed cost | 207,220 |
Total cost | $337,630 |
The total variable cost at the activity level of 8,200 patient-visits per month should be:
$209,550
$132,020
$207,220
$130,410
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