The activity base that would be most appropriate for the food costs of a hospital is number of patients who stayed in the hospital.
The number of MRIs has nothing to do with the food costs of the hospital and the nurse are supposed to be working for most of there time in the hospital. The prescriptions filled are the medicines that are advised to the patients, again that has nothing to do with the food cost.
But the number of patients who stayed in the hospital consumes the food.
Hence, the demand and supply of the food in the hospital can be understood by observing the number of patients staying there.
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