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CA Intermediate · Cost and Management Accounting · Service Costing

Lotus Hospital's laundry for in-patients cost Rs 1,20,000 last month. The hospital has 50 beds and ran at 80% occupancy over 30 days. Another Rs 90,000 was spent on dietary services. Nursing cost per patient-day was Rs 150 over the same patient-days. What was the total cost per patient-day for these three services combined?

Patient-days are 1,200. Laundry costs Rs 100, dietary Rs 75 and nursing Rs 150 per patient-day, totalling Rs 325.

  1. ARs 335Correct
  2. BRs 285
  3. CRs 320
  4. DRs 350

Explanation

Patient-days = 50 x 30 x 80% = 1,200. Laundry per patient-day = 1,20,000/1,200 = Rs 100. Dietary = 90,000/1,200 = Rs 75. Nursing = Rs 150. Total = 100 + 75 + 150 = Rs 325. Rs 335 is therefore wrong; Rs 325 is correct but not offered, so no option matches.

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