To my Bro. Mutwald

I used to love you. I can still remember what I felt those days. You were my world; you were my sunshine and you are my happiness. You made me felt that everything is okay. You made me felt I am important that my life made sense. You used to be my everything and I never knew I could feel so deeply for you.

But you left and broke my heart. You left me with scars that will never fade away. You cause so much pain and I didn’t think I’d ever be okay, I didn’t think I could be okay, I didn't think I would survive the pain. It was worst kind of feeling. It felt like I was left alone in the middle of the dessert to starve and die alone. I was terrified by the pain and how it made me.

I became completely different person. I threw all the things that make me who I am. I pushed people away and built up high walls around me. I longed for your presence and I wanted to hear your voice but you weren't there. And I couldn't hold back the tears and the pain just hit me like a dagger through my heart.

But I couldn't blame you. I couldn't blame you for leaving me alone, for the scars, for the tears and for the pain I had. I can't because I understand why and I wish I didn't so it would be easier for me to just hate and forget you.

But I couldn’t move when you left because you took a part of me and I realized that I'll never be the same as before I loved you. I wished that you are still beside me, smiling at me telling me everything will be alright.

I was consumed by the pain and it became my own self-destruction. My friends and family doesn’t know about a single thing. I made them see a beautiful façade. They didn’t know that beneath of the façade I am slowly breaking within.

It took years for me to finally save myself, to pull myself out of a great depression and stop myself from inflicting so much pain.

There are lot of things that happened but I never blame you and I will never blame you for that.

But there are a lot of things I learned. And thank you for making me realized that the only person that can save me is myself and that I should not depend my happiness to anyone. And most especially I learned to love myself enough for me to walk away from someone who gave me so much pain and heartaches.  

And I am sorry, that on the process of fixing myself I had to pushed you away and burn the bridge that connects us.

I had to do what I think is best for me. I had to let go of the memories that makes me crave for your presence.

Losing you made me realized that no matter how much we wanted something, it may not always meant to you. That no matter how hard we try some things it will never change and will never happen.  

I realized that sometimes we need to lose ourselves so we can fix ourselves to be stronger and better person.  

I still always remember you but I no longer know who you are. We both changed in many different ways that made us strangers. But I wish you knew how much you meant to me and how you made me feel. I wish that you knew that no matter what happened you still occupied a special place in my heart and for sure it will never change. I wish I can tell you all of this, but I think it wouldn’t matter.

I loved you. That will never change but I guess this is where we belong ----- away from each other.  

COST-VOLUME-PROFIT

Since nahirapan akong mag hanap nito. I will post this. hahaha :D

This was the problem given to us by out professor. I hope this will help sa mga students na nahihirapan sa accounting.

I include my computation. :D 

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Columbus Hospital operates a general hospital but rents space and beds to separate entities for specialized treatment such as pediatrics, maternity, psychiatric etc. Columbus charges each separate entity for common services to its patients like meals and laundry and for all administrative services such as billings , collections. All uncollectible accounts are charged directly to the entity. Space and bed rentals are fixed for the year.

For the entire year ended June 30, the pediatrics department at Columbus hospital charged each patient an average of P65 per day, had a capacity of 60 beds, operated 24 hours per day for 365 days , and had revenue of P1,138,800.

Expenses charged by the hospital to the pediatrics department for the year ended June 30 were:

Basis of Allocation:

                                                                              Patient Days                    Bed Capacity          
Dietary ………………………………………....…P42,952
Janitorial………………………………………………………................…P12,800
Laundry……………………………………….......P28,000
Lab, others ……………………………………......P47,800
Pharmacy ………………………………................P33,800
Repairs and maintenance …………………............P5,200 ……………….P7,140
General administrative services .......................................................…........P131,760
Rent ………………………………………………………………………..P275,350
Billings and collections ……………………...........P40,000
Bad debt expense …………………………............P47,000
Others ………………………………………..........P18,048 ………………P25,980
Total  ………………………………………............P262,800……………..P453,000

The only personnel directly employed by the Pediatrics Department are supervising nurses, nurses and aides. The hospital has minimum personnel requirements based on total annual patient days. Hospital requirements beginning at the minimum, expected level of operation follows:

Annual Patient Days	Aides	Nurses	Supervising nurses
10,000 -14,000 14,001 - 17,000 17,001 - 23,725 23,726 - 25,550 25,551 - 27,375 27,376-  29,200	21 22 22 25 26 29	11 12 13 14 15 16	4 4 4 5 5 6

The staffing levels below represent full-time equivalents, and it should be assumed that the Pediatrics departments always employs only the minimum number of required fulltime equivalent personnel. 

Annual salaries for each class of employee follow: supervising nurses, P18,000 ;nurses, P13,000; and aides, P5,000. Salary expense for the year ended June 30 for supervising nurses, nurses, and aides was P72,000, P 169,000 and P110,000, respectively.

The Pediatrics Dept. operated at 100% capacity during 111 days of the past year. It is estimated that during 90 of these capacity days, the demand average 17 patients more than capacity and even went as high as 20 patients more on some days. The hospital has an additional 20 beds available for rent for the coming fiscal year.

1. The variable expense per day is

a. 15.08

b. 12.50

c. 15.00

d.50.00

Variable cost per patient day = Total Variable cost for the year / total patient day

262,800/17,508 = 15

No. of patient days = Total Revenue for the year/ revenue per patient day

1,138,800 / 65 per day = 17,508

2. The Contribution margin per patient day is

a. 49.92

b. 52.50

c. 50.00

d. 52.00

Contribution Margin = revenue/patient day – variable cost/patient day

65 per day – 15 = 50 per patient day

3. How many patient days are necessary to cover fixed cost for bed capacity and supervisory nurses?

a. 9,500

b. 11,500

c. 12,500

d. 10,500

Fixed costs for bed capacity                                    P 453,000

Salary, supervisory nurse                                              72,000

Total                                                                     P 525,000

Number of patient days required to cover fixed costs for bed capacity and salaries of supervisory nurse

525000÷ 50            =                                                  10,500

4. The number of patients days need to cover total cost

a. 14,200

b. 15,200

c. 15, 820

d. 14, 220

First Range:

Fixed costs based on capacity		453,000
Salaries:
Aides  21 x 50,000	105,000
Nurses 11 x 130,000	143,000
Supervisor 4 x 180,000	72,000	320,000
Total		773,000

Breakeven calculation:  773,000÷ 50               15,460

The calculated breakeven point of 15,460 is invalid because the number falls under the second range wherein the amount of fixed costs that had been used are not relevant to that range.

Second Range (Final calculation):
Total fixed cost,                                                                                     773,000

Additional fixed cost:

1 aide                                                                     5,000

1 nurse                                                                 13,000

Total                                                                        791,000

Breakeven in patient days:

791,000 ÷ 50                                                      158,240

5. If the pediatrics department rented additional beds and all other factors remain the same as in the last year, what would be the increased in revenue?

a. 99, 450

b. 87,750

c. 105,450

d. 89, 750

Additional revenues if 20 beds are rented:

90 days @ 17 patient days x 65                               99,450

6. Continuing to consider the 20 additional rented beds, the increased in total variable cost applied per patient is

a. 22,935

b. 22,950

c. 22,965

d. 23,935

Increase in variable cost should be calculated based on additional patient days for 90 days at P15 per patient day.

17 beds x 90 days x P15                                                     P22, 950

7. Refer to the information given in the problem. What is the increased fixed cost for bed capacity, given the increased bed number of beds?

a. 151,000

b. 173,950

c. 147,000

d. 152,000

The increase in fixed cost based on bed capacity:

453,000 ÷ 60 x 20                                                      P151,000