Use 12.14 to answer.

A) what is the per unit cost of an initial, regular, and intensive visit using the conventional and ABC approaches?

B) what is the total cost of intial, regular, and intensive visits using the conventional and ABC approaches?

REVIEW QUESTIONS AND PROBLEMS DATA FOR TRADITIONAL AND ABC COST ALLOCATION, FOR PROBLEM 14 12.14 Total Cost by Visit Type Basic Data Initial Regular Intensive Total Given)(Given) (Given) (A +8+0 1 Number of visits 2 Direct materials (e 3 Direct labor 4 Estimated overhead (total is a given) 8,00026,000 8,600 42600 $40,000 $50,000 $65,000 $155,000 100,000 $120,000 $280,000 $500,000 55 Cost per visit: conventional method (1) Basic data: annual projections of overhead costs by activity Cost Driver Information Cost Driver (Given) Activity Given) 3,550 new visits 2,390 hours 5,400 hours 42,600 visits 34,000 New visits 6 Intake 7 Medical records 8 Billing 9 Other $35,000 $65,000 95,000 5229,000 Time spent Time spent Visits 10 Total 2) Basic data: actual annual operating results of cost drivers to be used to assign ABC overhead cost Visit Type 0 Intensive Given) Total (M+N+O) (Given) Regular 700 640 1,000 Initial Given) 350 1,150 1,200 2,500 11 New visits 12 Medical records 3 Billing 14 Other 2.390 5,400 8,000