申論題

第三題(35%)
 Chihnan Public Clinic is a free outpatient clinic for public assistance patients. Among other services, the clinic provides visiting nurscs for elderly patients in their homes. A homemaker who cleans and performs other household tasks, accompanies each nurse. When the nurses are not visiting clients, they work at the office preparing for visits. When the homemakers complete their visits, they go home.
Each year, the clinic receives a budget allotment from the govemnment. The govemment does not allow the clinic to spend more than this allotment and any unused budget after the fiscal year-end has lapsed cannot be carried forward to the following year. The clinic, in turn, allocates its budget among its various programs. The visiting nurse program was authorized (and spent) $2,503,960 in 2019 and $2,794,760 in 2020 as follows:
 
The nursing staff received a 5% increase in salary one-third of the way through 2020. The homemakers did not receive an increase in wages in 2019 or in 2020. The prices of medical supplies increased about 2% during 2020 compared to 2019. The prices of cleaning supplies were relatively constant across the two years. Transportation is provided by the nurses, who are reimbursed $6 per kilometer. The clinic's general overhead is allocated to programs on the basis of budgeted program salaries.
Required:
Andy Chen, the newly promoted general manager of the clinic, is going discuss the 2020 results with Betty Young, the head of the visiting nurse program. Andy would like to have your insight into the following respects:

 (1) How to evaluate the performance of the vising nurse program in 2020 with the information provided above? Provide a schedule showing your evaluation and comments on the 2020 results. How many patients should have been served in 2020 for $2,794,760 if costs had been under control? (20%)