The administrator of Delhi Nursing Home has sought your assistance in preparing the budget for the next year. The nursing home obtains its revenues through charges for use of a hospital room and...

The administrator of Delhi Nursing Home has sought your assistance in preparing the budget for the next year. The nursing home obtains its revenues through charges for use of a hospital room and charges for use of the operating theatre. The use of basic room depends on whether the patient undergoes surgery during the stay in the nursing home. The following estimated data is provided for your guidance:

The basic room charges are `1,000, `600 and `200 for private, semi-private and wards respectively. Charges for use of the operating theatre depend on the length of the operation and the number of persons required to perform it. The charges are `50 per man-minute. (A ‘man-minute’ is one person for one minute). If an operation requires 4 persons for 60 minutes, the charges would be 240 minutes at `50 per minute = `12,000). Based on past experience, the following is a breakdown of the types of operations to be performed:

You are required to do the following:

1. Prepare a budgeted revenue statement of room charges by type of patient and type of room;

2. Prepare of budgeted revenue statement of operating theatre charges by type of operation.