Sulucan Medical Center has collected data on all of its activities for the past seven months. Data for the cardiac nursing care follow:

Cost Hours of Nursing Care

September 2016 P69,500 1,700

October 2016 64,250 1,550

November 2016 52,000 1,200

December 2016 66,000 1,600

January 2017 83,000 1,800

February 2017 66,550 1,330

March 2017 79,500 1,700

Requirements:

1. Using the high-low method, calculate the variable rate per hour and the fixed cost for the nursing care activity.
2. Upon looking into the events that happened at the end of 2016, you find that the cardiology ward bought a cardiac-monitoring machine for the nursing station. A decision was also made to add a new supervisory position for the evening shift. Monthly depreciation on the monitor and the salary of the new supervisor totals P10,000. Calculate the fixed cost and variable rate applicable to November 2016 and the fixed cost and variable rate applicable to March 2017?
3. What is the expected cost for the month of April 2017 assuming that the center operates at 75,000-patient level with 1,750 hours of nursing care?