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IV drip rate calculation:
\\text{Drip Rate (drops/min)} = \\frac{\\text{Volume (mL)} \\times \\text{Drop factor (drops/mL)}}{\\text{Time (minutes)}}
= \\frac{1000 \\text{ mL} \\times 20 \\text{ drops/mL}}{8 \\times 60 \\text{ min}}
= \\frac{20{,}000}{480} = 41.67 \\approx 42 \\text{ drops/min}
Common IV drop factors:
- Macro-drip sets: 10, 15, or 20 drops/mL
- Micro-drip sets: 60 drops/mL (used for pediatrics and precise small-volume infusions)
This is a frequently tested calculation in Charge/Head Nurse examinations. Always verify the drop factor printed on the IV administration set packaging.
Sales $800,000; Variable costs $480,000; Fixed costs $280,000. What sales revenue is required for a profit of $200,000?
Option C ($1,000,000) is correct.
CS ratio = ($800,000 − $480,000) ÷ $800,000 = 40%
Required sales = (Fixed costs + Target profit) ÷ CS ratio = ($280,000 + $200,000) ÷ 0.40 = $1,000,000
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