What formulas do you use to calculate B?

Insert formulae into cells J125 and J126 to answer the questions below:
		Standard	Adj. Acuity
Patient Volume		12500	12500
NHPPD		6.62	6.62
Acuity Level (in RVU)		0	3
A. How many FTEs are needed to care for this patient volume (in column labeled Standard)?									39.78
B. What is the difference between the number of FTE needed for the actual volume, when acuity is taken into consideration?
			Total Points
I am not sure what you are asking me. Here is the directions Acuity and its Influence Just knowing your average daily census (ADC) and NHPPD may not be enough to create an accurate staffing pattern because these elements do not take into account the actual severity of the patients. If you are currently using an acuity system that assigns a numerical score to the severity level of the patients on your unit, you can adjust your staffing pattern to take into account the influence of patient severity. Acuity = Average Acuity Score x Patient Volume for a Specified Time The Specified Time Period You have calculated 12.85 NHPPD for a unit that has 61 patient days in one week (ADC=8.7). Assume an acuity on that unit of 2 (on average, each patient requires 2 RVUs); calculate Adjusted Daily Census (reflects acuity): Acuity = 2 x 3176 Annual Patient Days 365 Days Acuity = 6352 Adjusted Patient Days 365 Days Acuity = 17.4 Adjusted Daily Census This value equals an adjusted average daily census that reflects the acuity of that patient population. The staffing pattern is then configured based on this adjusted average daily census. For example, with an ADC of 8.7 and NHPPD of 12.85, you would need 13.97 FTE. Factoring in the acuity value would indicate that you now need 27.9 FTE (17.4 patients * 12.85 NHPPD 8 hour shifts) to care for those 8.7 patients because of the acuity level. To further see how FTEs change in relation to the addition of acuity, please follow this example: nursing unit has been told that they must maintain a worked NHPPD of 6.62 hours. The baseline workload unit volume is 12,500 patient days, requiring 39.78 worked FTEs. Remember how to calculate that? 6.62 NHPPD x 12,500 patient days = 82,750 hours/year. 82,750 2080 (hours worked by 1 FTE) = 39.78 worked FTEs. The workload unit volume, with an acuity of 1.08 factored, is now 13,500 patient days. The worked FTEs that would be required to care for this adjusted patient day volume would be: FTEs = NHPPD x Adjusted Workload Volume 2080 hours FTEs = 6.62 x 13,500 = 42.97 2080 An additional 3.19 FTEs are needed to account for the acuity of the patient population and to maintain a worked NHPPD of 6.62. How many more FTEs would be needed with an acuity level of 3.0 for this same volume of patients and 6.62 NHPPD? Use formulas in Excel to calculate your answer.