costacctg13_sm_ch05

Consequent

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Unformatted text preview: costs that aren’t unit­level costs. 5­31 5­32 (30­40 min.) Department and activity­cost rates service sector. 1. Overhead costs = $20,610 + $247,320 + $196,180 + $134,350 = $598,460 Budgeted overhead= $598, 460 = $1.626 per DL $ rate $368, 040 X­rays $ 61,440 32,240 22,080 99,901 $215,661 ÷3,840 $ 56.16 Ultrasound $105,600 268,000 16,500 171,706 $561,806 ÷4,400 $ 127.68 CT scan $ 96,000 439,000 24,000 156,096 $715,096 ÷3,000 $ 238.37 MRI $ 105,000 897,500 31,250 170,730 $1,204,480 ÷2,500 $ 481.79 Total $ 368,040 1,636,740 93,830 598,433 $2,697,043 Technicia n labor Depr eciation Materials Allocated over hea d* Total budgeted costs Budgeted number of procedures Budgeted cost per service * Allocated overhead = Budgeted overhead rate × Technician labor costs 2. Budgeted Informat ion Number of procedures Cleaning minutes per procedure Total cleaning minutes Number of procedures Minutes for each procedure Total procedure minutes X­rays 3,840 ×5 19,200 3,840 ×5 19,200 Ultrasound 4,400 ×5 22,000 4,400 ×15 66,000 CT scan 3,000 ×15 45,000 3,000 ×20 60,000 MRI 2,500 ×35 87,500 2,500 ×45 112,5...
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