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# Activity Cost of Activity Activity Driver

## Lodging \$ 612,640.00 Patient Days

Monitoring \$ 2,208,160.00 Monitoring hours used
Feeding \$ 415,720.00 Patient Days
Nursing Care \$ 4,267,400.00 Nursing hours
Total \$ 7,503,920.00

## Severity Patient Days Monitoring Hours

High 7,300 15,230
Medium 11,170 11,860
Low 3,410 2,750
21,880
Required:
1. Suppose that the costs of daily care are assigned using only patient days as the activity driver (which is also the measure of
approach of cost assignment.

## 7,503,920 /21,880 = \$ 342.96

2. Compute activity rates using the given activity drivers (combine activities with the same driver).

## Lodging and feeding \$ 1,028,360.00 21880

Monitoring \$ 2,208,160.00 29,840
Nursing Care \$ 4,267,400.00 224,600

3. Compute the charge per patient day for each patient type using the activity rates from Requirement 2 and the demands on

## For hight Severity

Patient Days 7,300 \$ 47.00
Monitoring Hours 15,230 \$ 74.00
Nursing Hours 135,900 \$ 19.00
Total expenses:
The charge per patient day:
Quantity
21,880
onitoring hours used 29,840
21,880
224,600

## onitoring Hours Nursing Hours

135,900
73,800
14,900

tivity driver (which is also the measure of output). Compute the daily rate using this unit-based

e same driver).

## \$ 47.00 per pertient day

\$ 74.00 per monitoring hour used
\$ 19.00 per nursing hour

## For Medium severity: For Low Severity

\$ 343,100.00 11,170 \$ 47.00 \$ 524,990.00
\$ 1,127,020.00 11,860 \$ 74.00 \$ 877,640.00
\$ 2,582,100.00 73,800 \$ 19.00 \$ 1,402,200.00
\$ 4,052,220.00 \$ 2,804,830.00
\$ 555.10 \$ 251.10
r Low Severity
3,410 \$ 47.00 \$ 160,270.00
2,750 \$ 74.00 \$ 203,500.00
14,900 \$ 19.00 \$ 283,100.00
\$ 646,870.00
\$ 189.70