ACC207Afer Class Exercise – Chapter 5AcTvity Based CosTngName ______________________________________Due 02/11 by 9 AM.Afer class exercises are to be completed on anINDIVIDUAL BASIS!Ways tosubmit this are to slide it under my door (Webster 217) or email completed word Fle tom.west@snhu.edu.Burn Not Sunscreen company is thinking about using AcTvity Based CosTng.±hey would like to comparethe simple system they are using with an ABC system.Burn Not produces two products, SP²30 andSP²45±he ³ollowing in³ormaTon relates to Burn Not.SP² 30SP² 45Units sold25,00035,000Selling Price$12.00$10.00Direct materials per unit$3.00$2.25Direct Labor cost per unit$1.40$1.50ProducTon runs2027Material moves5059Machine set ups1621Number o³ inspecTons1012Machine hours2,0003,000INDIREC± COS±S:AcTvityAcTvity costAcTvity cost driverProducTon scheduling$30,000ProducTon runsMaterial handling$25,000Material movesAssembly cost$165,000Machine hoursMachine set up$13,000Machine set upsInspecTon$50,000Number o³ inspecTonsUnder the Simple system, the Indirect costs were simply allocated to the product based onmachinehours1.How much is the indirect cost rate per machine hour._________________________2.Calculate the ±O±AL cost o³ the SP² 30 and SP²45 and the unit costunder a simple cost system.SP²30SP²45DM costDL cost²actory overhead±otal Cost/ units sold±otal Cost per unit

 

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Urinary Obstruction

Case Studies

The 57-year-old patient noted urinary hesitancy and a decrease in the force of his urinary stream for several months. Both had progressively become worse. His physical examination was essentially negative except for an enlarged prostate, which was bulky and soft.

Studies

Results

Routine laboratory studies

Within normal limits (WNL)

Intravenous pyelogram (IVP)

Mild indentation of the interior aspect of the bladder, indicating an enlarged prostate

Uroflowmetry with total voided flow of 225 mL

8 mL/sec (normal: >12 mL/sec)

Cystometry

Resting bladder pressure: 35 cm H2O (normal: <40 cm H2O)

Peak bladder pressure: 50 cm H2O (normal: 40-90 cm H2O)

Electromyography of the pelvic sphincter muscle

Normal resting bladder with a positive tonus limb

Cystoscopy

Benign prostatic hypertrophy (BPH)

Prostatic acid phosphatase (PAP)

0.5 units/L (normal: 0.11-0.60 units/L)

Prostate specific antigen (PSA)

1.0 ng/mL (normal: <4 ng/mL)

Prostate ultrasound

Diffusely enlarged prostate; no localized tumor

Diagnostic Analysis

Because of the patient’s symptoms, bladder outlet obstruction was highly suspected. Physical examination indicated an enlarged prostate. IVP studies corroborated that finding. The reduced urine flow rate indicated an obstruction distal to the urinary bladder. Because the patient was found to have a normal total voided volume, one could not say that the reduced flow rate was the result of an inadequately distended bladder. Rather, the bladder was appropriately distended, yet the flow rate was decreased. This indicated outlet obstruction. The cystogram indicated that the bladder was capable of mounting an effective pressure and was not an atonic bladder compatible with neurologic disease. The tonus limb again indicated the bladder was able to contract. The peak bladder pressure of 50 cm H2O was normal, again indicating appropriate muscular function of the bladder. Based on these studies, the patient was diagnosed with a urinary outlet obstruction. The PAP and PSA indicated benign prostatic hypertrophy (BPH). The ultrasound supported that diagnosis. Cystoscopy documented that finding, and the patient was appropriately treated by transurethral resection of the prostate (TURP). This patient did well postoperatively and had no major problems.

Critical Thinking Questions

1. Does BPH predispose this patient to cancer?

2. Why are patients with BPH at increased risk for urinary tract infections?

3. What would you expect the patient’s PSA level to be after surgery?

4. What is the recommended screening guidelines and treatment for BPH?

5. What are some alternative treatments / natural homeopathic options for treatment?

 

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