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

Ligament 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 3,000 nursing hours and 2,000 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 Jenny Jones, actual hours incurred were eight and four hours, respectively, in the PRE-OP and OR rooms.Jenny Jones was in the hospital for 4 days 96 hours) .Other costs related to Jenny Jones were: $$\begin{array} { l c c c } & \begin{array} { c } \text { PRE-OP } \\\text { Cost }\end{array} & \begin{array} { c } \text { OR } \\\text { Cost }\end{array} & \begin{array} { c } \text { In-room } \\\text { Cost }\end{array} \\\text { Patient medicine } & \$ 100 & \$ 250 & \$ 1,200 \\\text { Direct nursing time } & 2,400 & 3,500 & 5,400\end{array}$$ The hospital uses a budgeted overhead rate for applying overhead to patient stays.The budgeted nursing-overhead rate for OR cost is:

A) $42.00
B) $33.00
C) $80.00
D) $69.75