Nama: A. Juliadi
EXERCISE 5-39
1. Perhitungan activity rate:
a. Activity Rate for setting up equipment = $432.000 / (6.400 + 1.600) hours
= $54 per setup hours
b. Activity Rate for other overhead = $1.440.000 / (1.600 + 8.000) hours
EXERCISE 5-40
1. Perhitungan nursing cost:
Normal Patient:
Treating patients = 6.400 x $4 = $25.600
Providing Hygienic Care = 4.800 x $5 = $24.000
Responding to requests = 32.000 x $2 = $64.000
Monitoring patients = 6.000 x $3 = $18.000