1B3F VINCENT HOSPITAL HAS INSTALLED A NEW COMPUTER SYSTEM. THE SYSTE...

140. CSO: 1B3d LOS: 1B3f

Vincent Hospital has installed a new computer system. The system was designed and

constructed based on the anticipated number of hours of usage required by the various

hospital departments according to projections made by the departmental managers.

Virtually all of the operating costs of the system are fixed. What would be the most

systematic and rational manner in which to allocate the new computer system costs to the

various hospital departments?

a. To each department equally.

b. By the anticipated number of hours of usage.

c. By actual usage by each department.

d. By the revenue generated in each department.