Question

Assignment Exercise 6–1: Grouping Expenses by Cost Center

The Metropolis Health System’s Rehabilitation and Wellness Center offers outpatient therapy and return-to-work services plus cardiac and pulmonary rehabilitation to get people back to a normal way of living. The Rehabilitation and Wellness Center expenses include the following:

• Nursing Salaries

• Physical Therapist Salaries

• Occupational Therapist Salaries

• Cardiac Rehab Salaries

• Pulmonary Rehab Salaries

• Patient Education Coordinator Salary

• Nursing Supplies

• Physical Therapist Supplies

• Occupational Therapist Supplies

• Cardiac Rehab Supplies

• Pulmonary Rehab Supplies

• Training Supplies

• Clerical Office Supplies

• Employee Education

Required (in excel format)

1. Decide how many cost centers should be used for the above expenses at the Rehabilitation and Wellness Center.

2. Set up a worksheet with individual columns across the top for the cost centers you have chosen.

3. For each of the expenses listed above, indicate to which of your cost centers it should be assigned

Answer 1

	Physical/OccupationalTherapy rehabilitation	Cardiac Pulmonary	Training	Administrative
Nursing Salaries	✓	✓
Physical Therapist Salaries	✓
Occupational Therapist Salaries	✓
Cardiac Rehab Salaries		✓
Pulmonary Rehab Salaries		✓
Patient Education Coordinator Salary		✓
Nursing Supplies	✓	✓
Physical Therapist Supplies	✓
Occupational Therapist Supplies	✓
Cardiac Rehab Supplies		✓
Pulmonary Rehab Supplies		✓
Training Supplies			✓
Clerical Office Supplies				✓
Employee Education	✓	✓	✓