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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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