Phase 4 Hospital Costs Total Nursing Ancillary OR Lab Radiology Drug Other Patient e LOS Costs _Cost Cost__Cost _Cost Cost__Cost_Costs 61 25 $141,092 $10,261 $65,416 $6, 770 $13,712 $1,483 $20,992 $22,458 56 42 15 12 139, 306 11, 969 8,501 6, 939 33, 661 3,128 7,221 54, 063 5,779 63, 668 7,409 2,261 24,50420,994 74,259 115, 349 668 903 17,620 7,63833,633 172, 613 28,205 72, 204 6,847 10,550 1, 766 23,061 29, 980 11,515 9,645 63, 208 6,48913,091 1,382 20,12722,118 20, 994 6,964 17, 620 33,633 166,224 26,909 69, 657 6,765 10,061 1, 677 22,00729,148 9,122 11,320 5, 279 6,112 6,964 52 13 12 26 59 41 25 35 52 12 38 13 59 60 21 83,80716, 858 33,4744, 654 6,211 1,397 136,060 139, 308 74,259 115, 348 2,261 668 903 9, 698 24,505 7, 639 17 11,969 8,501 6, 939 33, 660 ,128 7,221 54, 063 5,778 63, 669 7,409 5,280 6,111 25 80,034 15, 629 32,202 4, 531 5,937 1,293 Average 47 19$119,805 $13,314 $53,245 $5,906 8,097 $1,389 $15,268 $22,586

Cornerstones of Cost Management (Cornerstones Series)
4th Edition
ISBN:9781305970663
Author:Don R. Hansen, Maryanne M. Mowen
Publisher:Don R. Hansen, Maryanne M. Mowen
Chapter3: Cost Behavior
Section: Chapter Questions
Problem 18E
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Question

Now assume that the additional patients will add $200,000 in total to the
Center’s fixed costs. Now what is the expected profit on 20 new patients?
On 40 new patients? (No new fixed costs are required to support the second
group of 20 patients.) 

Phase 4 Hospital Costs
Total Nursing Ancillary OR
Lab Radiology Drug
Other
Patient e LOS Costs _Cost Cost__Cost _Cost Cost__Cost_Costs
61 25 $141,092 $10,261 $65,416 $6, 770 $13,712 $1,483 $20,992 $22,458
56
42
15
12
139, 306
11, 969
8,501
6, 939 33, 661 3,128
7,221 54, 063 5,779
63, 668
7,409 2,261 24,50420,994
74,259
115, 349
668
903
17,620
7,63833,633
172, 613 28,205 72, 204 6,847 10,550 1, 766 23,061 29, 980
11,515
9,645 63, 208 6,48913,091 1,382 20,12722,118
20, 994
6,964 17, 620
33,633
166,224 26,909 69, 657 6,765 10,061 1, 677 22,00729,148
9,122 11,320
5, 279
6,112
6,964
52 13
12 26
59
41 25
35
52 12
38 13
59
60 21
83,80716, 858
33,4744, 654
6,211
1,397
136,060
139, 308
74,259
115, 348
2,261
668
903
9, 698
24,505
7, 639
17
11,969
8,501
6, 939 33, 660 ,128
7,221 54, 063 5,778
63, 669
7,409
5,280
6,111
25
80,034 15, 629 32,202 4, 531
5,937 1,293
Average 47 19$119,805 $13,314 $53,245 $5,906 8,097 $1,389 $15,268 $22,586
Transcribed Image Text:Phase 4 Hospital Costs Total Nursing Ancillary OR Lab Radiology Drug Other Patient e LOS Costs _Cost Cost__Cost _Cost Cost__Cost_Costs 61 25 $141,092 $10,261 $65,416 $6, 770 $13,712 $1,483 $20,992 $22,458 56 42 15 12 139, 306 11, 969 8,501 6, 939 33, 661 3,128 7,221 54, 063 5,779 63, 668 7,409 2,261 24,50420,994 74,259 115, 349 668 903 17,620 7,63833,633 172, 613 28,205 72, 204 6,847 10,550 1, 766 23,061 29, 980 11,515 9,645 63, 208 6,48913,091 1,382 20,12722,118 20, 994 6,964 17, 620 33,633 166,224 26,909 69, 657 6,765 10,061 1, 677 22,00729,148 9,122 11,320 5, 279 6,112 6,964 52 13 12 26 59 41 25 35 52 12 38 13 59 60 21 83,80716, 858 33,4744, 654 6,211 1,397 136,060 139, 308 74,259 115, 348 2,261 668 903 9, 698 24,505 7, 639 17 11,969 8,501 6, 939 33, 660 ,128 7,221 54, 063 5,778 63, 669 7,409 5,280 6,111 25 80,034 15, 629 32,202 4, 531 5,937 1,293 Average 47 19$119,805 $13,314 $53,245 $5,906 8,097 $1,389 $15,268 $22,586
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