Essentials Of Cost Accounting For Health Care Organizations 3rd Edition by Steven Finkler, David Ward,Judith Baker

تمرين 4

The radiology department of Metro-North Hospital takes 37,000 X-rays each year. The X-rays are taken as part of the treatment protocols for patients from three revenue departments: 2,000 cardiology patients who require an average of 8 X-rays each; 4,500 orthopedic patients who each get an average of 4 X-rays during the course of their treatment; and 1,000 oncology patients who have three X-rays taken for cardiology patients require the use of portable equipment while only 10% of the orthopedic patient X-rays and 15% of the oncology patients' X-rays use the portable equipment. On average, the number of X-rays that have to be taken does not vary between patients that use the stationary X-ray machines in the radiology laboratory and X-rays taken using the portable equipment.
X-ray film costs $15 per exposure and developing chemicals cost $2.00 per image. Annual salaries are $30,000 per year for each of the six technicians who operate the stationary X-ray machines and $35,000 for each of the eight technicians who operate the portable X-ray equipment.
Radiology has fixed overhead costs of $100,000 per year and spends $15,000 per year to maintain the stationary X-ray machines and $25,000 to maintain the portable units.
a) Using process costing, what is the cost per X-ray?
b) Using job-order costing, what is the cost per X-ray for the patients who have X-rays taken in the laboratory and those whose X-rays are taken using the portable equipment?