Suppose the Burlington Donor Clinic of Canadian Blood Services Has

question 101

Multiple Choice

Suppose the Burlington Donor Clinic of Canadian Blood Services has identified an individual blood drive as its cost object. It has established the following cost pools in developing an activity-based costing system:
Non-medical personnel costs. Salaries and wages of the office staff who organize blood drives and keep donor records.
Medical personnel costs. Salaries and wages of doctors and nurses who staff a blood drive.
Medical supplies. Cost of needles, bandages, and containers for donated blood.
Non-medical supplies. Costs of refreshments for blood donors and recordkeeping supplies.
Blood drives typically require 5 to 7 beds for blood donors. Each donation requires one container (in the medical supplies cost pool) , one needle, and one set of bandages. Canadian Blood Services normally receives donated space from a community organization (such as a university or company) for each blood drive.
The most likely cost driver for the medical personnel cost pool is:

• A) Number of blood donors
• B) Number of beds
• C) Percentage of square metres occupied by the blood drive
• D) Dollar value of blood donated

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