Information:

Unit 3 North

The unit needs the following staff members by shift every day to operate:

8 hour shiftsRegistered NurseTechnicianAdministrative Assistant

Day Shift421

Evening Shift421

Night Shift311

Total per Day1153

SalaryRegistered NurseTechnicianAdministrative Assistant

Day Shift36.4/hr18.50 /hr15.50 / hr

Fringe benefits @20.3%

Each FTE works 2080 hours a year.

Questions:

1.)How many hours do you need for each position per year?

2.)How many FTEs do you need per position to run the unit for 1 year?

3.)What is the expense for each position for one year?

4.)What is the total expense labor expense for the unit for the year?

5.)What is the total expense including fringe benefits for the year?

Please show how you got each answer.

If 3 North has fixed costs of 1,235,998, variable costs of 2,221,152, charges of 10,568,446 and net revenue of 3,266,154 then:

1.)What is the contribution margin?

2.)What is the profit / loss?