Which of the following are considered variable costs? (Select all that

QUESTION

Which of the following are considered variable costs? (Select all that apply.)

a. Salaries for the minimum number of staff
b. Utilities and rent
c. Managed care
d. Supplies
e. Medication and treatment supplies

ANSWER:

ANS: D, E
The total fixed costs in a unit are those costs that do not change as the volume of patients changes. In other words, with either a high or a low patient census, expenses related to rent, utilities, loan payments, administrative salaries, and salaries of the minimum number of staff to keep a unit open must be paid. Variable costs are costs that vary in direct proportion to patient volume or acuity. Examples include nursing personnel, supplies, and medications.