Hit or Miss Hospital Uses a Job- Cost System for All

Hit or Miss 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 allocation bases of 2,000 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, respectively. The hospital floor for surgery patients had budgeted overhead costs of $600,000 and 7,500 nursing hours for the month. For patient Sid Caesar, actual hours incurred were eight and four hours, respectively, in the
PRE- OP and OR rooms. Sid Caesar was in the hospital for 4 days (96 hours) . Other costs related to Sid Caesar were: $$\begin{array} { l l l l } & \text { PRE- OP } & \text { OR } & \text { In- room } \\& \underline { \text { Cost } } & \underline { \text { Cost } } & \underline { \text { Cost } } \\\text { Patient medicine } & \$ 100 & \$ 250 & \$ 1,200 \\\text { Direct nursing time } & 2,400 & 3,500 & 5,400\end{array}$$ The hospital uses a budgeted overhead rate for applying overhead to patient stays. The total cost of the stay of patient Sid Caesar is:

A) $1,550
B) $8,280
C) $11,300
D) $21,130