Amazing Pool Trick Shot called the Slow Roller by World Pool Trick Shot Champion Andy “The Magic Man” Segal. See more trick shots at www.InsidePOOLmag.com
I’m looking to buy a pool table, nothing professional, just something casual. I saw the price of the 8 ft. Mike Massey Table and it was $500. Just want to see if anyone has had any problems with them. Thanks.
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models feature a four season enclosed veranda. The community also features a professionally decorated clubhouse with an exercise facility, heated swimming pool, and a large community room with fireplace, kitchen facilities, and a pool table making it a perfect place for entertaining family and friends. All residents will enjoy the freedom of a care-free lifestyle through this maintenance-free community. A low monthly maintenance investment covers an extensive list of maintenance-free …
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Exercise 8.1
Using Table 8.21, allocate the indirect costs in the indirect cost pool using total
direct costs as the method or base. What is the total cost, or full cost, of each of the
four programs? Assuming the total outputs (or units of service) remain the same
for the visiting nurse program, the homemaker program, and the home-delivered
meals program and that the specialized transportation program will make 9,000
person trips during the year, what is the cost per output (or unit of service) for each
of the four programs? Assuming that all four programs share the same outcome
measure and that the total number of outcomes (125) remains the same, what is the
cost per outcome?
Exercise 8.2
Using Table 8.21, allocate the indirect costs in the indirect cost pool using salaries
and wages as the method or base. What is the total cost, or full cost, of each of the
four programs? Assuming the total outputs (or units of service) remain the same
for the visiting nurse program, the homemaker program, and the home-delivered
meals program and that the specialized transportation program will make 9,000
person trips during the year, what is the cost per output (or unit of service) for each
of the four programs? Assuming that all four programs share the same outcome
measure and that the total number of outcomes (125) remains the same, what is the
cost per outcome?
TABLE 8.21 Houston Home Care Agency Cost Allocation Plan Format
Budget Line Items
Salaries and Wages
Executive director
Financial manager
3 secretaries
Nursing coordinator (N)
4 nurses (N)
Homemaker coordinator (H)
15 homemakers
Home-delivered meals
coordinator (M and T)
2 van drivers (M and T)
Salaries and Wages (Total)
Employee-Related Expenses
(@ 22% of salaries & wages)
Other Operating Expenses
Rent
Utilities
Telephone
Medical supplies (N)
Cleaning supplies (H)
Office supplies
Purchased meals (M)
Equipment
Printing and duplicating
Employee travel
Postage and shipping
Van rental (2 vans) (M and T)
Insurance (building)
Miscellaneous
SUBTOTALS
ALLOCATE INDIRECT
COST POOL
TOTAL PROGRAM COSTS
Visiting
Nurse
Program
$ 65,000
200,000
$265,000
$ 58,300
$ 25,000
$348,300
Homemaker
Program
$ 45,000
375,000
$420,000
$ 92,400
$ 15,000
$527,400
Home-
Delivered
Meals Program
$ 25,000
20,000
$ 45,000
$ 9,900
$ 60,000
4,500
$119,400
Indirect
Cost
Pool
$100,000
75,000
75,000
$250,000
$ 55,000
$ 35,000
12,000
5,000
10,000
5,000
5,000
22,000
3,000
17,000
8,000
$427,000
Special
Transportation
Program
$25,000
20,000
$45,000
$ 9,900
$ 4,500
$59,400
Notes: N = Visiting nurse program
H = Homemaker program
M = Home-delivered meals program
T = Specialized transportation program
Financial Management
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