Bones Hospital Uses a Job-Cost System for All Patients Who

Bones Hospital uses a job-cost system for all patients who have surgery.In January, the pre-operating room PRE-OP) and operating room OR) had budgeted alloca?tion bases of 4,000 nursing hours and 1,000 nursing hours, respectively.The budgeted nursing overhead-charges for each department for the month were $84,000 and $66,000, respective?ly.The hospital floor for surgery patients had budgeted overhead costs of $600,000 and 7,500 nursing hours for the month.For patient Jack Jones, actual hours incurred were eight and four hours, respectively, in the PRE-OP and OR rooms.Jack Jones was in the hospital for 4 days 96 hours) .Other costs related to Jack Jones were: $$\begin{array} { l c c r } & \text { PRE-OP } & \text { OR } & \text { In-room } \\& \underline { \text { Cost } } & \underline { \text { Cost } } & \underline { \text { Cost } } \\\text { Patient medicine } & \$ 100 & \$ 250 & \$ 1,200 \\\text { Direct nursing time } & 2,400 & 3,500 & 5,400\end{array}$$ The hospital uses a budgeted overhead rate for applying overhead to patient stays.The budgeted-nursing overhead rate for PRE-OP cost is _____.

A) $21.00
B) $66.00
C) $80.00
D) $43.25