Healthy Solutions, Inc What Is the Capacity Cost Rate? (Round the Answer to System

Healthy Solutions, Inc., is considering a time-driven activity based costing system. The following data is given: $$\begin{array} { l r l c } \text { Resources } &&{ \text { Activities } } & \text { Timeper activity } \\\hline \text { Supervision } & \$ 93,000 & \text { Treating patients } & 1.50 \mathrm { hr } \\\text { Supplies and uniforms } & 125,000 & \text { Providing hygienic care } & 2.00 \mathrm { hr } \\\text { Salaries } & 542,500 & \text { Responding to requests } & 1.10 \mathrm { hr } \\\text { Computer } & 15,000 & \text { Monitoring patients } & 1.35 \mathrm { hr } \\\text { Monitor } & 35,750 & & \\\text { Total } & \$ 811,250 & & \\\text { Total nursing hours } & 25,250 & & \\\text { (practical capacity) } & &\end{array}$$ What is the capacity cost rate? (Round the answer to two decimal places.)

A) $3.60 per hour
B) $22.5 per hour
C) $32.13 per hour
D) $94.5 per hour