costacctg13_sm_ch05

5 34 534 3040min activitybasedcostingmerchandising 1

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Unformatted text preview: 00 Total 13,740 173,700 13,740 257,700 Units of Budgeted Cost Cost Driver Cost Driver Activity Rate Activity (1) (2) (3) (4) = (1) ÷ (3) Administration $ 20,610 Total number 13,740 $1.50 per procedure of procedures Maintenance $247,320 Total dollars $1,636,740 $0.151105 per dollar of depreciat ion of depreciat ion Sanitat ion $196,180 Total cleaning 173,700 $1.12942 per cleaning minute minutes Utilit ies $134,350 Total procedure 257,700 $0.52134 per procedure minute minutes X­rays $ 61,440 32,240 22,080 Ultrasound $105,600 268,000 16,500 CT scan $ 96,000 439,000 24,000 MRI $ 105,000 897,500 31,250 Total $ 368,040 1,636,740 93,830 Technician labor Depreciation Materials Allocated activity costs: Administration ($1.50×3,840; 4,400; 3,000; 2,500) 5,760 6,600 4,500 3,750 20,610 5-32 Maintenance ($0.151105×$32,240; $268,000; $439,000; $897,500) Sanitation ($1.12942×19,200; 22,000; 45,000; 87,500) Utilities ($0.52134×19,200; 66,000; 60,000; 112,500) Total budgeted cost Budgeted number of procedures Budgeted cost per service 4,872 21,685 10,010 $158,087 ÷3,840 $ 41.17 40,496 24,847 34,409 $496,452 ÷4,400 $ 112.83 66,335 50,824 31,280 $711,939 ÷3,000 $ 237.31 135,617 98,824 58,651 $1,33...
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