This document contains multiple problems and worksheets related to calculating costs, capacity, staffing needs, and budgets. Problem 2 involves calculating total variable costs, fixed costs, incremental costs, and total costs based on different quantities and hypotheses. Problem 3 involves calculating marginal costs, additional physician needs, and cases based on quantity and capacity changes for open heart and other surgeries. The document also includes a salary budget worksheet that calculates FTE rates, salary increases, and total salary budgets for multiple employees over two fiscal years.

1. question help
Unformatted Preview Finkler Chapter 5, Problems 2 and 3 Problem 2, page 95 Variable
Accumul. Cost per Capacity Unit Quantity a) Hypothesis 1 Hypothesis 2 Total Variable Cost
Fixed Cost Total Marginal/ Variable Cost Fixed Cost Incremental Cost Total Cost Averge Cost
Revenue per unit Incremental Revenue Profit/ Loss Total Cost Averge Cost Revenue per
unit Total Revenue Profit/ Loss b) MCO offer Problem 3, page 95 Marginal/ Variable Cost
per Unit Quantity Open heart Other surgeries * Total * Additional Physicians Cases per
physician Additional Number of cases Problem 3, page 95 MCO offer 2 Accumulated
Quantity Capacity New business Variable Unit $ Total Variable Cost $ Total Physicians 10
Cases per physician 20 – $ – $ Fixed Cost – Incremental Cost $ – – $ – $ – Number of cases
200 Accumulated Total Revenue Cost per unit $ Total Revenue Profit/ Loss – $ – $ 28,000 $
– $ – $ – $ – $ – Averge Cost PROBLEM 2 A and B PROBLEM 3 С D E F G H K 5 Patient days
Hours/patient day Total hours required 6 OUTPUT REQUIRED 5,400 X 6 32,400 7 8 Total
hours required Worker’s hours year 9 WORKERS REQUIRED 32,400 2,080 15.58 10 11
PRODUCTIVE RATE 0.85 12 13 FTES NEEDED 18.33 14 OR 18.50 15 16 SALARY BUDGET
WORKSHEET 17 FY begins FY ends 18 06/30/X0 06/30/X2 19 or 07/01/X0 05/01/X1
07/01/X1 05/01/X2 or 07/01/X2 20 21 1ST 2ND 22 RATE RATE 23 FTE RATES @
INCREASE RATES @ BASE INCREASE INCREASE SALARY 24 NAME VALUE 110 20
05/01/X13 07/01/X1 SALARY 05/01/X2 05/01/X2 BUDGET 25 Abelein 1.00 5 14.30 0.06 $
15.16 $31,529 0.06 $315 $31,844 26 Brenchley 1.00 13.80 0.06 14.63 30,426 0.06 304
30,731 27 Brownstein 0.50 13.50 0.06 14.31 14,882 0.06 149 15,031 28 Colson 1.00 14.00
0.06 14.84 30,867 0.06 309 31,176 29 Cottingham 0.50 12.75 0.06 13.52 14,056 0.06 141
14.196 30 Суг 1.00 14.20 0.06 15.05 31,308 0.06 313 31,621 31 Vacant positions 13.50
13.00 365,040 0.06 3.650 368,690 32 33 TOTAL 18.50 $518.108 55.181 $523.289 34