HSA 525 Week 4 Homework 3 Ex 8-1, Ex 8-2, Ex 8-3, Ex 8-4, Ex 9-1, Ex 9-2 NEW

Assignment Exercise 8–1: FIFO and LIFO Inventory

Use the format in Exhibit 8–1 to compute the ending FIFO inventory and the cost of goods sold, assuming $90,000 in sales; beginning inventory 500 units @ $50; purchases of 400 units @ $50; 100 units @ $65; 400 units @ $85.
Also compute the cost of goods sold percentage of sales.
Comment on the difference in outcomes.

Assignment Exercise 8–2: Inventory Turnover

Use the LIFO information in the previous assignment to first compute the average inventory and then to compute the inventory turnover.
Assignment Exercise 8–3: Depreciation Concept

The laboratory equipment cost $300,000 and has an expected life of 5 years. The salvage value is 5% of cost. No equipment was traded in on this purchase.
Compute the straight-line depreciation.

Assignment Exercise 8–4: Depreciation

Set up a purchase scenario of your own and compute the depreciation with and without salvage value.

The neonatal unit equipment cost $60,000, and has an expected life of 5 years, no salvage. Compute the straight line depreciation.
Assignment Exercise 8–5: Depreciation Computation: Units-of-Service
Using the format in Table 8–A-5, compute units of service depreciation using the following assumptions:

Assignment Exercise 9–1: FTEs to Annualize Staffing

The Metropolis Health System managers are also working on their budgets for next year. Each manager must annualize his or her staffing plan, and thus must convert staff net paid days worked to a factor. Each manager has the MHS worksheet, which shows 9 holidays, 7 sick days, 15 vacation days, and 3 education days, equaling 34 paid days per year not worked.
Assignment Exercise 9–2: FTEs to Fill a Position

Metropolis Health System (MHS) uses a basic work week of 40 hours throughout the system. Thus, one full-time employee works 40 hours per week. MHS also uses a standard 24-hour scheduling system of three 8-hour shifts. The Director of Nursing needs to compute the staffing requirements to fill the Operating Room (OR) positions. Since MHS is a trauma center, the OR is staffed 24 hours a day, 7 days a week. At present, staffing is identical for all 7 days of the week, although the Director of Nursing is questioning the efficiency of this method.

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