ICD-10 implementation assumes that inpatient coders will lose productivity during an initial time period. CMS estimated this productivity loss in dollars and cents. First CMS estimated a cost per hour, in dollars, for an inpatient coder. Then CMS estimated how many extra minutes an inpatient coder would take for each inpatient claim. It was then possible to calculate a cost per claim. To do so, first calculate a cost per minute. Then multiply the cost per minute times which of the following?

A. The extra minutes per claim

B. The cost per hour

C. The total number of claims

D. None of the above