Assignments/Assessments:
Exercise
An OB/GYN Department is developing an RVU and product cost for the following procedures, given the projected volumes and sample direct costs. Projected total costs for the OB/GYN department are $12,000,000 ($7,000,000 in direct costs and $5,000,000 in indirect costs).
Calculate the cost per procedure using JobOrder Costing.

Projected 
Labor 
Supply 
Equipment 
Procedure 
Volumes 
Expense ($) 
Expense ($) 
Use (min.) 





Ultrasound 
1,500 
70 
30 
25 
Hysteroscopy 
3,000 
40 
20 
25 
HSG 
4,000 
25 
15 
15 
SIS 
5,400 
20 
5 
10 
For this problem, be sure to use the following steps:
1. Calculate the RVU for each procedure.
2. Calculate the total cost for each procedure.
Next, calculate the cost per procedure using ActivityBased Costing
1. Calculate the direct RVU and the cost driver for each procedure.
2. Calculate the total cost for each procedure
Writing Requirements
– Provide answers in Microsoft Excel