The question is: Calculate the cost per patient day by using an activity-based approach. (Round rates and unit cost to two decimal places.)

Necessary Context:

Nursing Supervisor salary $80,000.00

time supervising 100%

Overhead $170,000.00

Secretary Salary $35,000.00

each assistant's salary (3) $60,000.00 -> $180,000.00

The three assistants spend 75% of their time on the supervising activity and 25% of their time as surgical nurses.

Activity Annual Cost Activity Driver Annual Quantity

Occupancy and feeding $1,500,000.00 Patient Days 10,000

Nursing care (maternity) $1,200,000.00 Hours of nursing care 50,000

Nursing Supervisor $420,000.00 Number of nurses 150

Patient Type Patient Days Demanded Nursing hours demanded

Normal 7,000.00 17,500

Cesarean 2,000.00 12,500

Complications 1,000.00 20,000

Total 10,000.00 50,000