5. Elaine Hospital plans to use the activity-based costing to assign hospital indirect costs to the care of
patients. The hospital has identified the following activities and activity rates for the hospital indirect
costs:
Activity Activity Rate
Room and meals P150 per day
Radiology P95 per image
Pharmacy P28 per physician order
Chemistry lab P85 per test
Operating room P550 per operating room hour
The records of two representative patients were analyzed, using the activity rates. The activity
information associated with the two patients are as follows:
Patient 1 Patient 2
Number of days 7 3
Number of images 4 2
Number of physician orders 5 1
Number of tests 6 2
Number of operating room hours 4.5 1
Determine the activity cost associated with Patient 2.
a. P1,388 c. P1,816
b. P 908 d. P4,555
Bạn đang xem 5. - KUPDF COM MAS TEST BANK QUESTION