* 17-1
Particulars Routine Services Nursing Laboratory Applied Total Units 24000 24000 Cost Per Unit 2.35 3.46 Total App. Overhead Cost 56,400 82,920 Actual Units 20000 20000 Volume Variance 9400 13820 Particulars Routine Services Nursing Laboratory Actual Overhead 49,000 71,200 Budget Overhead 48,000 71,000 Budget Variance 1000 200 Particulars Routine Services Nursing Laboratory Volume Variance 9,400 13,820 Budget Variance 1,000 200 Net Variance 8400 13620 * 17-2 Three Level Revenue Forecast Current Level Increased Levels Decreased Levels Annual Procedures 1000 1250 500 Procedure Price 200 200 200 Revenue 200000 250000 100000 * 17-3 Calculation of Required Revenue Desired Operating Income 100,000 Unit Price for Sale 80 Variable Cost per Unit 60 Total Fixed Cost 60000 Contribution Margin per Unit 20 Required Sales in Units 8,000 Total Rev Required 640,000 Contribution Income Statement Sales 640,000 Less Variable Cost 480000 Contribution Margin 160,000 Less Fixed Cost 60,000 Operating Income 100,000

* 18.1
The data and all associated material has been damaged while the coverage is totaled at 250,000. Therefore, the claim should be maxed out at the total value of 250,000 which covers the incident and all future costs associated with it. * 18.2

The replacement costs are no included in the description of the content insurance. However, any damage to computers, furniture or accessories are losses that can be reimbursed as content. * 18.3 Benchmarks are set levels that measure an organization’s performance. Within the hospital system benchmarking can measure the revenue, aging of accounts, cash flow