Elmbrook Hospital uses a job-order costing system for all patients who have surgery. The following information is available:

Budgeted indirect costs—pre-operating room $84,000
Budgeted indirect costs—operating room $66,000
Budgeted indirect costs—surgery recovery floor $600,000
Budgeted nursing hours—pre-operating room 4,000
Budgeted nursing hours—operating room 1,000
Budgeted nursing hours—surgery recovery floor 7,500

The cost driver for all indirect costs is nursing hours. The hospital uses a budgeted rate for indirect costs. A patient spent 8 hours in the pre-operating room, 4 hours in the operating room and 96 hours on the surgery recovery floor. What amount of indirect costs will be applied to this patient?
A) $336.00
B) $600.00
C) $7,680
D) $8,112

D

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Typical "non-selling activities" quotas encompassing individual sales duties include all except:

a. making a number of calls per day. b. calls on new accounts. c. number of product demonstrations. d. number of proposals submitted. e. all of the above

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In a comparative balance sheet, the ending Cash for 2015 was $315,000 and is $262,395 for 2016. The net increase or decrease from 2015 to 2016 is:

A) 86.0%. B) 14.3%. C) 26.4%. D) (16.7%).

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