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Karmazyn Hospital bases its budgets on patient-visits. The hospital's static budget for October appears below: Budgeted number of patient-visits 9,000 Budgeted variable costs: Supplies (@
Karmazyn Hospital bases its budgets on patient-visits. The hospital's static budget for October appears below: |
Budgeted number of patient-visits | 9,000 |
Budgeted variable costs: | |
Supplies (@ $9.10 per patient-visit) | $ 81,900 |
Laundry (@ $8.80 per patient-visit) | 79,200 |
Total variable cost | 161,100 |
Budgeted fixed costs: | |
Wages and salaries | 99,700 |
Occupancy costs | 107,700 |
Total fixed cost | 207,400 |
Total cost | $368,500 |
The total variable cost at the activity level of 9,100 patient-visits per month should be:
$162,890
$207,400
$209,730
$161,100
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