McCullough Hospital uses a job-order costing system to assign costs to its patients. Its direct materials include a variety of items suc as pharmaceutical drugs, heart valves, artificial hips, and pacemakers. Its direct labor costs (e.g, surgeons, anesthesiologists, radiologists, and nurses) associated with specific surgical procedures and tests are traced to indlividual patients. All other costs, such 6.25 points as depreciation of medical equipment, insurance, utilities, incidental medical supplies, and the labor costs associated with around-the clock monitoring of patients are treated as overhead costs Historically, McCullough has used one predetermined overhead rate based on the number of patient-days (each night that a patient accounting staff has suggested using two predetermined overhead rates (allocated based on the number of patient-days) to improve the accuracy of the costs allocated to patients. The first ICU) and the second overhead rate would include all Other overhead costs, Information of patient-days, its estimated overhead costs, and two of its pat rate would include all overhead costs within the Intensive Care Unit pertaining to the hospital's estimated number A and Patient B-is provided below 18,000 fised overhdco References 236 96 Patiest A Patient 25,000 36,000 Direct labor Total number of patient-daysnclding 1C D. The total cost. ncuding direct mateniais, airect labor and applied overhead assipned to Patent A and applied overhead, assigned to Patient A and Patient 8 d by the staff accountant calculate a. The ICU and Other overhead rates b. The total cost direct labor and applied overhead assigned to Patient A and Patient B nearest whole doller amount) 20,000 236 96 6.25 poirns Dizect labor 14 21 a. The b. The total cost, including direct materials, direct labor and applied overhead, assigned to Patient A and Patient B b. The total cost overhead, assigned to Patient A and Patient B nearest whole dollar emount) McCullough Hospital uses a job-order costing system to assign costs to its patients. Its direct materials include a variety of items suc as pharmaceutical drugs, heart valves, artificial hips, and pacemakers. Its direct labor costs (e.g, surgeons, anesthesiologists, radiologists, and nurses) associated with specific surgical procedures and tests are traced to indlividual patients. All other costs, such 6.25 points as depreciation of medical equipment, insurance, utilities, incidental medical supplies, and the labor costs associated with around-the clock monitoring of patients are treated as overhead costs Historically, McCullough has used one predetermined overhead rate based on the number of patient-days (each night that a patient accounting staff has suggested using two predetermined overhead rates (allocated based on the number of patient-days) to improve the accuracy of the costs allocated to patients. The first ICU) and the second overhead rate would include all Other overhead costs, Information of patient-days, its estimated overhead costs, and two of its pat rate would include all overhead costs within the Intensive Care Unit pertaining to the hospital's estimated number A and Patient B-is provided below 18,000 fised overhdco References 236 96 Patiest A Patient 25,000 36,000 Direct labor Total number of patient-daysnclding 1C D. The total cost. ncuding direct mateniais, airect labor and applied overhead assipned to Patent A and applied overhead, assigned to Patient A and Patient 8 d by the staff accountant calculate a. The ICU and Other overhead rates b. The total cost direct labor and applied overhead assigned to Patient A and Patient B nearest whole doller amount) 20,000 236 96 6.25 poirns Dizect labor 14 21 a. The b. The total cost, including direct materials, direct labor and applied overhead, assigned to Patient A and Patient B b. The total cost overhead, assigned to Patient A and Patient B nearest whole dollar emount)
