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Hospitals A, B, and C are the same with the exception of their treatment of internal charges . The foodservice department at Hospital A does

Hospitals A, B, and Care the same with the exception of their treatment of internal charges.

The foodservice department at Hospital A does not charge the cost of ward supplies, nourishments, and catering to the receiving departments.

Hospital B permits the transfer credit of floor stock, nourishments, and catering at the equivalent raw food cost.

Hospital C is managed by a contract foodservice company. Floor stock and nourishments are charged to the receiving department units at raw food cost, but internal catering is charged at the same markup as the external catering as part of the company's agreement with administration. This contractual agreement is often a result of an incentive- based fee structure that awards a contractor a percentage of revenue.

Hospital A

Hospital B

Hospital C

Patient days TYD:

20,000

20,000

20,000

Gross Dept expenses:

$700,000

$700,000

$700,000

YTD

Food Cost

YTD Sales & Charges

YTD

Food Cost

YTD Sales & Charges

YTD

Food Cost

YTD Sales & Charges

Floor stock, nourishments

$15,000

$0.00

$15,000

$15,000

$15,000

$15,000

Internal catering

$30,000

$0.00

$30,000

$30,000

$30,000

$75,000

Catering cash

$10,000

$ 25,000

$10,000

$ 25,000

$10,000

$ 25,000

Cafeteria cash

$68,000

$150,000

$68,000

$150,000

$68,000

$150,000

Vending cash

$10,000

$ 20,000

$10,000

$ 20,000

$10,000

$ 20,000

Note: YTD = Year-to-Date

Question: What is the sales mix ratio of internal catering at Hospital C?

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