1 | Budgeted overhead rate=Total indirect costs/Total techinician labor cost | ||
Total indirect costs: | |||
$ | |||
Administration | 18620 | ||
Maintenance | 260000 | ||
Sanitation | 271425 | ||
Utilities | 106050 | ||
Total | 656095 | ||
Budgeted overhead rate=656095/596450=$1.10 per DL $ |
X-rays | Ultrasound | CT scan | MRI | ||||
Technician labor | a | 117,450 | 154,000 | 169,000 | 156,000 | ||
Depreciation | 106,800 | 201,000 | 300,200 | 692,000 | |||
Materials | 22,700 | 16,400 | 23,600 | 30,900 | |||
Indirect costs | a*1.10 | 129,195 | 169,400 | 185,900 | 171,600 | ||
Total budgeted costs | b | 376,145 | 540,800 | 678,700 | 1,050,500 | ||
Number of procedures | c | 2,555 | 4,760 | 3,290 | 2,695 | ||
Budgeted cost per service | b/c | 147.22 | 113.61 | 206.29 | 389.80 |
2 | (4). Cost | (5). Total quantity of cost driver | Cost driver rate | ||||||||
a | b | a/b | |||||||||
Administration | 18620 | Number of procedures | 13300 | 1.4 | (6). | Per procedure | |||||
(2555+4760+3290+2695) | |||||||||||
Maintenance | 260000 | Depreciation | 1300000 | 0.20 | (7). | Per $ of depreciation | |||||
Sanitation | 271425 | Total cleaning minutes | (Note:1) | 246750 | 1.10 | (8). | Per cleaning minute | ||||
Utilities | 106050 | Total procedure minutes | (Note:2) | 265125 | 0.40 | (9). | Per procedure minute |
Note:1 | ||||||||
Total cleaning minutes: | ||||||||
X-rays | Ultrasound | CT scan | MRI | Total | ||||
Number of procedures | a | 2,555 | 4,760 | 3,290 | 2,695 | |||
Minutes to clean after each procedure | b | 10 | 10 | 20 | 40 | |||
Total cleaning minutes | a*b | 25550 | 47600 | 65800 | 107800 | 246750 | ||
Note:2 | ||||||||
Total procedure minutes | ||||||||
X-rays | Ultrasound | CT scan | MRI | Total | ||||
Number of procedures | a | 2,555 | 4,760 | 3,290 | 2,695 | |||
Minutes for each procedure | b | 5 | 20 | 15 | 40 | |||
Total procedure minutes | a*b | 12775 | 95200 | 49350 | 107800 | 265125 |
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