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During the Assessment of a 35-Week Gestation Client Admitted to the Obstetrics

question 17

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During the assessment of a 35-week gestation client admitted to the obstetrics unit in active labor, the nurse notes the following: estimated fetal weight less than 2500 grams; membranes ruptured 12 hours ago; blood type AB negative; positive rubella titer; positive vaginal culture for Group B streptococcus; current vital signs: T 99.2°F, P 104, R 26, B/P 128/88. Identify the most appropriate action by the nurse at this time.

Understand and apply the concept of contribution margin (CM) ratio in decision making.
Calculate sales units required to maintain net operating income when certain cost parameters change.
Understand the concept of operating leverage and its impact on profits with a change in sales volume.
Analyze the effect of sales mix on break-even and target profit points.

Definitions:

Break-even Analysis

An assessment to determine the sales volume at which total revenues equal total costs, indicating no net loss or gain.

Cost-volume-profit Analysis

An accounting technique that analyzes how changes in costs, sales volume, and price affect a company's profit.

Contribution Margin Ratio

The contribution margin ratio quantifies the portion of sales revenue that is not consumed by variable costs and is available to cover fixed costs and generate profit.

Variable Costs

Costs that change in proportion to the level of activities or volume of production in a business.

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