StMatthew's Hospital Uses a Job-Order Costing System for All Patients

question 154

Multiple Choice

St.Matthew's Hospital uses a job-order costing system for all patients who have surgery.The following information is available:
$\begin{array} { l } \text { Budgeted indirect costs-pre-operating room}&\$84,000 \\ \text {udgeted indirect costs-operating room}&\$ 66,000\\ \text {Budgeted indirect costs-surgery recovery floor }&\$ 600,000\\ \text { Budgeted nursing hours-pre-operating roo}&4,000 \\ \text {Budgeted nursing hours-operating room }&1,000 \\ \text {Budgeted nursing hours - sur gery recovery floor }&7,500 \\\end{array}$

The cost driver for all indirect costs is nursing hours.The hospital uses a budgeted rate for indirect costs.The budgeted rate for indirect costs for the pre-operating room is ________.

• A) $21.00
• B) $43.25
• C) $66.00
• D) $80.00

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Definitions:

Intimate Interaction

Refers to close and personal engagement between individuals, often involving emotional, physical, or sexual closeness.

Impersonal Relationships

Relationships characterized by a lack of emotional depth or personal connection, often temporary or superficial.

Emotional Ties

Connections between people that are based on feelings, affections, or personal bonds.

Close Interaction

Intimate or personal engagement between individuals, often involving direct communication or physical proximity.