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Southern Health Center runs two programs: drug addict rehabilitation and aftercare (counseling and support of patients after release from a mental hospital). (Click the icon to additional information.) Wu has recently become aware of activity-based costing as a method to refine costing systems. She asks her accountant, Abe MacNair, how she should apply this technique. MacNair obtains the following budgeted information for 2017: E (Click the icon to view the budget data.) Read the requirements. The center's budget for 2017 follows. Professional salaries: 4 physicians x $ 180,000 $ 720,000 12 psychologists x $ 170,000 2,040,000 16 nurses x $ 90,000 1,440,000 $ 4,200,000 Medical supplies 276,000 Rent and clinic maintenance 64,000 Administrative costs to manage patient charts, food, laundry 612,000 84,000 Laboratory services $ 5,236,000 Total Kiley Wu, the director of the center, is keen on determining the cost of each program. Wu compiles the following data describing employee allocations to individual programs: Drug Aftercare Total Employees Physicians 4 4 1,440,000 $4,200,000 4 physicians x $ 180,000 720,000 12 psychologists x $ 170,000 2,040,000 16 nurses X $ 90,000 Medical supplies 276,000 Rent and clinic maintenance 64,000 Administrative costs to manage patient charts, food, laundry 612,000 Laboratory services 84,000 $ 5,236,000 Total Kiley Wu, the director of the center, is keen on determining the cost of each program. Wu compiles the following data describing employee allocations to individual programs: Drug Aftercare Total Employees Physicians Psychologists 4 8 12 Nurses 4 4 12 4 16 Total Square feet of space occupied by each program Patient-years of service Number of laboratory tests Drug 3,000 20 Aftercare 13,000 100 16,000 120 1,200 800 2,000 1. a. Selecting cost-allocation bases that you believe are the most appropriate for allocating indirect costs to programs, calculate the budgeted indirect cost rates for medical supplies; rent and clinic maintenance; administrative costs for patient charts, food, and laundry; and laboratory services. b. Using an activity-based costing approach to cost analysis, calculate the budgeted cost of each program and the budgeted cost per patient-year of the drug program c. What benefits can Southern Health Center obtain by implementing the ABC system? 2. What factors, other than cost, do you think Southern Health Center should consider in allocating resources to its programs? Requirement 1. b. Using an activity-based costing approach to cost analysis, calculate the budgeted cost of each program and the budgeted cost per patient-year of the drug program. Calculate the budgeted cost of the drug program in this step, and then the budgeted cost of the aftercare program in the following step. (Complete all answer boxes. Enter a "0" for any zero balances.) Drug Aftercare Professional salaries: $ 720,000 $ 0 Physicians Psychologists 680,000 1,360,000 360,000 Nurses 1,080,000 Total salaries $ 2,480,000 $ 46,000 Medical supplies Rent and clinic maintenance Administrative costs to manage 1,720,000 230,000 52,000 510,000 12,000 102,000 patient charts, food, laundry Taboratory services 50,400 33,600 $ Physicians Psychologists Nurses Total salaries Medical supplies Rent and clinic maintenance Administrative costs to manage patient charts, food, laundry Laboratory services Total 720,000 $ 680,000 1,360,000 1,080,000 360,000 $ 2,480,000 $ 1,720,000 46,000 230,000 12,000 52,000 102,000 510,000 33,600 50,400 $ 2,690,400 $ 2,545,600 The budgeted cost per patient-year of the drug program is $ 134,520