Puff Animal Hospital Looks After the Health of Household Pets

question 47

Multiple Choice

Puff Animal Hospital looks after the health of household pets such as dogs, cats, birds and rabbits. The hospital wants to use an activity based costing system to allocate costs to each animal case it handles. These cases tend to vary in their complexity: some pets are here for a regular check ups and immunisation; other pets have emergencies that require surgery. Some pets are very exotic and require the attention of the supervisor vet; others are common animals with common problems such that only the junior vets are needed. Puff Animal Hospital is quite large; on average there are five vets, a general assistant, and two receptionists on duty at one time.
Which of the following is NOT a reason that supports the use of activity-based costing at Puff Animal Hospital?

• A) There are a variety of different activities involved for cases that vary in complexity.
• B) It is easy to trace the time each vet spent on different animals.
• C) The hospital is large and therefore likely to have a lot of indirect costs.
• D) Some cases require surgery which means using surgery facilities; other cases do not.

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Definitions:

Diversity

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Demographic Changes

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Traditional Masculinity

A cultural norm that defines the socially-accepted behaviors and attitudes considered appropriate for men, often emphasizing strength, stoicism, and leadership.

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