Table 8.21 Budget Line Items Visiting Nurse Program Homemaker Program Home- Deli
ID: 2714609 • Letter: T
Question
Table 8.21
Budget Line Items
Visiting
Nurse
Program
Homemaker
Program
Home-
Delivered
Meals Program
Special
Transportation
Program
Indirect
Cost
Pool
Salaries and Wages
Executive director
100,000
Financial manager
75,000
3 secretaries
75,000
Nursing coordinator (N)
65,000
4 nurses (N)
200,000
Homemaker coordinator (H)
45,000
15 homemakers
375,000
Home-delivered meals
coordinator (Mand T)
25,000
25,000
2 van drivers (M and T)
20,000
20,000
Sales and Wages Total
$265,000
$420,000
$45,000
$45,000
$250,000
Employee-Related Expenses
(@ 22% of salaries & wages)
$ 58,300
92,400
9,900
9,900
55,000
Other Operating Expenses
Rent
35,000
Utilities
12,000
Telephone
5,000
Medical supplies (N)
25,000
Cleaning supplies (H)
15,000
Office supplies
10,000
Purchased meals (M)
60,000
Equipment
5,000
Printing and duplicating
5,000
Employee travel
22,000
Postage and shipping
3,000
Van rental (2 vans) (M and T)
4,500
4,500
Insurance (building)
17,000
Miscellaneous
18,000
SUBTOTALS
$348,300
$527,400
$119,400
$59,400
$427,000
ALLOCATE INDIRECT
COST POOL
TOTAL PROGRAM COSTS
Notes: N = Visiting nurse program
H = Homemaker program
M = Home-delivered meals program
T = Specialized transportation program
Question: using the pervious table, allocate the indirect costs in the indirect cost pool using salaries and wages as the method or base. What is the total cost, or full cost, of each of the four programs? assuming the total outputs (or units of service ) remain the same for the visiting nurse program, the homemaker program , and the home-delivered meals program and the specialized transportation program will make 9.000 person trips during the year, what is the cost per output (or unit of service ) for each of the four programs? Assuming that all four programs share the same outcome measure and that the total number outcomes (125) remains the same, what is the cost per outcome?
Budget Line Items
Visiting
Nurse
Program
Homemaker
Program
Home-
Delivered
Meals Program
Special
Transportation
Program
Indirect
Cost
Pool
Salaries and Wages
Executive director
100,000
Financial manager
75,000
3 secretaries
75,000
Nursing coordinator (N)
65,000
4 nurses (N)
200,000
Homemaker coordinator (H)
45,000
15 homemakers
375,000
Home-delivered meals
coordinator (Mand T)
25,000
25,000
2 van drivers (M and T)
20,000
20,000
Sales and Wages Total
$265,000
$420,000
$45,000
$45,000
$250,000
Employee-Related Expenses
(@ 22% of salaries & wages)
$ 58,300
92,400
9,900
9,900
55,000
Other Operating Expenses
Rent
35,000
Utilities
12,000
Telephone
5,000
Medical supplies (N)
25,000
Cleaning supplies (H)
15,000
Office supplies
10,000
Purchased meals (M)
60,000
Equipment
5,000
Printing and duplicating
5,000
Employee travel
22,000
Postage and shipping
3,000
Van rental (2 vans) (M and T)
4,500
4,500
Insurance (building)
17,000
Miscellaneous
18,000
SUBTOTALS
$348,300
$527,400
$119,400
$59,400
$427,000
ALLOCATE INDIRECT
COST POOL
TOTAL PROGRAM COSTS
Explanation / Answer
Answer:
Budget Line Items Visiting Homemaker Home- Special Indirect Nurse Program Delivered Transportation Cost Program Meals Program Program Pool Salaries and Wages Executive director 100,000 Financial manager 75,000 3 secretaries 75,000 Nursing coordinator (N) 65,000 4 nurses (N) 200,000 Homemaker coordinator (H) 45,000 15 homemakers 375,000 Home-delivered meals coordinator (Mand T) 25,000 25,000 2 van drivers (M and T) 20,000 20,000 Sales and Wages Total $265,000 $420,000 $45,000 $45,000 $250,000 Employee-Related Expenses $58,300 92,400 9,900 9,900 55,000 (@ 22% of salaries & wages) Other Operating Expenses Rent 35,000 Utilities 12,000 Telephone 5,000 Medical supplies (N) 25,000 Cleaning supplies (H) 15,000 Office supplies 10,000 Purchased meals (M) 60,000 Equipment 5,000 Printing and duplicating 5,000 Employee travel 22,000 Postage and shipping 3,000 Van rental (2 vans) (M and T) 4,500 4,500 Insurance (building) 17,000 Miscellaneous 18,000 SUBTOTALS $348,300 $527,400 $119,400 $59,400 $427,000 ALLOCATE INDIRECT 146006.45 231406.45 24793.55 24793.55 -427000 COST POOL TOTAL PROGRAM COSTS $494,306 $758,806 $144,194 $84,194 0 Allocation of indirect cost 427000*265000/775000 427000*420000/775000 427000*45000/775000 427000*45000/775000Related Questions
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