Patio Gri Company -Excel FLE HOME NSERT PAGE LAVOUT FORMULAS DATA REVEW MEW Sign in J40 A D E F G H Cost Activity Product Activity Activity Cost Driver Cost for Line Cost 3 Cost Cost Driver Pool Product Quantity for Product Production per Unit Activity 5 Pool Driver Quantity Rate Line Product Line Line Volume of Product 6 Machine 7 Related 8 $ 1,242,000 Machine Hours 100,000 $ 540,000 518,400 96,000 34,000 230,000 $ 5.40 STD DEL 10,000 S 8,000 2,000 54.00 54.80 ULT 183,600 91.80 Total 230,000 $ 1,242.000 10 Setup 210,000 Producson 200 1,050.00 STD 80 $ 84,000 10,000 8.40 84.000 11 12 Runs DEL 80 8,000 10.50 ULT 40 42,000 2,000 21.00 13 Total 200 $ 210.000 14 Purchasing 15 300,000 Purchase 600 600. STD 200 100,000 10.00 96,000 104,000 Orders DEL 192 12.00 8,000 2,000 16 ULT 208 52.00 17 Total 600 $ 300,000 18 Material 340,000 Production 200 1,700.00 STD 80 $ 136,000 10,000 13.60 19 Handling 20 Runs DEL 80 136,000 8,000 17.00 ULT 40 68,000 2,000 34.00 21 Total 200 $ 340,000 22 Quality 2,200 50.00 110,000 Inspection Hours STD 800 $ 40,000 10,000 4.00 23 Assurance DEL 800 40,000 30.000 8,000 5.00 24 ULT 600 2,000 16.00 25 Total 2,200 $ 110,000 120.00 26 Packing 27 Shipping 28 1,000 S 800 264,000 Shipments 2,200 STD 120,000 96,000 48,000 2,200 $ 264,000 10,000 8,000 2,000 12.00 DEL 12.00 ULT 400 24.00 29 Total 30 Engineering 130,000 Engineering 1,300 100.00 STD 500 $ 50.000 10,000 6.00 31 Design 32 Hours DEL 400 40,000 8,000 5.00 ULT 40,000 130,000 100,000 $ 1,000,000 400 2,000 20.00 33 Total 1,300 $ 34 Facility 2,300,000 Machine 230,000 10.00 STD 10,000 100.00 35 Hours DEL 96,000 960,000 8,000 120.00 36 34,000 230,000 $ 2.300.000 ULT 340,000 2,000 170.00 37 Total 38 39 Grand Total $ 4,896,000 Grand Total $ 4,896,000 Total Overhead by Product 40 BTD 207.00 41 DEL 246.30 42 ULT 427.80 ABC Pool Calkulations All READY 15% Exhibit 5.7 Immunity Medical Center_Time-Driven Activity-Based Costing Analysis - Excel ? CE Exhibit 5–16 Time-Driven Activity-Based Costing Analysis: Immunity FILE HOME INSERT PAGE LAYOUT FORMULAS DATA REVIEW VEW David Platt- Y f -87/07 E7 Medical Center A G Immunity Medical Center 1 Cost Activity Cost for Activity Cost per Patient Driver Cost Driver Patient Activity Cost Quantity (Practical Pool Capacity) Rato Patient Quantity for Patient Visit Typo Visit 4 Cost Visit Туре Visit Type Volume Each Type Patient Visit of Activity Pool Driver Туро 6. 7 Physician 8 Time $ 960,000 Physiclan 80,000 $ 320,000 400,000 240,000 $ 4.00 Routine Extended Complex Total. 8,000 $ 5,000 2,000 40.00 Minutes 100,000 60,000 80.00 With Patient 240,000 120.00 10 240,000 $ 960,000 12,000 $ 10,000 8,000 30,000 $ 11 Nurse 90,000 NP 30,000 3.00 Routine 1,200 36,000 30,000 24,000 90,000 40,000 $ 132,000 165,000 115,500 30.00 12 Practitioner 13 (NP) Time 60.00 75.00 Minutes Extended 500 With Patient Complex 320 14 Total 15 Intern or 16 Resident 17 (VR) Time 412,500 I/R 125,000 3.30 Routine 4,000 2,500 33.00 Minutes Extended 50,000 35,000 66.00 With Pationt Complex 1,000 115.50 18 Total 125,000 $ 412,500 19 Registered 245,200 132,000 $ 151,800 92,000 38,180 13,200 8,000 3,320 281,980 RN 1.15 Routine 11.50 20 Nurse Minutes Extended 80,000 11.50 21 (RN) Time 22 With Patient Complex 33,200 11.50 245,200 $ 281,980 79,200 33,000 Total 23 Clerical Time: 24 New 25 Patients 135,300 New 12,300 11.00 Routine 7,200 S 3,000 2,100 7,200 3,000 2,100 11.00 11.00 11.00 Patient Extended Complex Visits 23,100 12,300 S 135,300 6,000 $ 5,000 1,220 12,220 S 26,400 S 24,000 26 Total 27 Clerical Time: 28 Continuing 29 Patients 61,100 Continuing 6,000 5,000 1,220 12,220 5.00 Routine 30,000 25,000 5.00 Patient Extended 5.00 Visits Complex 6,100 61,100 13,200 5.00 30 Total 31 Billing 38,480 Billing 76,960 0.50 Routine 13,200 8,000 3,320 1.00 32 Lines Extended 12,000 13,280 1.50 33 Complex 26,560 4.00 76,960 S 13,200 $ 132,000 8,000 34 Total 38.480 35 Facility 13,200 8,000 3,320 245,200 Patient 24,520 10.00 Routine 10.00 36 Visits Extended 80,000 10.00 (Both New & Continuing) 37 Complex 3,320 33,200 10.00 38 Total 24,520 $ 245,200 39 40 Grand Total $2,224,560 Grand Total $2,224,560 41 TDABC Pool Calculations ++ READY 曲 100% I ||| |