Question

This is cost accounting question. Please help me in part 3 (part 3 has 3 answers) and 4. Show calculations please so I can see where I am wrong. Please do it correctly.

This initial per-day charge was quoted to patients entering the orthopedic center during the first two months with assurances that if the actual operating costs of the new center justified it, the charge could be less. In no case would the charges be more. A temporary policy of billing after 60 days was adopted so that any adjustments could be made. The orthopedic center opened on January 1. During January, the center had 4,200 patient days of activity. During February, the activity was 4,500 patient days. Costs for these two levels of activity output are as follows: 4,200 Patient 4,500 Patient Days Days Salaries, nurses $ 56,400 $ 56,400 Aides 32,800 32,800 249,700 Pharmacy 234,100 Laboratory 104,100 109,800 Depreciation 22,700 22,700 Laundry 207,480 222,300 Administration 24,200 24,200 33,100 Lease (equipment) 33,100