Board of Governors
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Board of Governors 12
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For the routine service cost center, an increase in the number of patient days over the budgeted number of patient days will result in: 
1.	A higher average cost per patient day. 
2.	A lower average cost per patient day. 
3.	An increase in the budgeted fixed costs for the routine service cost center. 4.No change in the average cost per patient day.	Correct Ans		2. 
 
Which of the following balance sheet items would differ between a for-profit and a not-for-profit healthcare organization? 
1.	Ret...
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BOARD OF GOVERNORS•BOARD OF GOVERNORS