These rates provide the price charged for activity usage. Using these rates, costs are assigned
as shown in Exhibit 4-15. As should be evident, the assignment process is the same as that for the Goodmark example illustrated earlier in Exhibit 4-6 (see p. 132).
However, we now know the details behind the development of the activity rates and
usage measures. Furthermore, the hospital setting emphasizes the utility of activitybased
costing in service organizations