Saints Hospital Uses a Job- Cost System for All Patients

Saints 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 Jesse Nader, actual hours incurred were eight and four hours, respectively, in the
PRE- OP and OR rooms. Jesse Nader was in the hospital for 4 days (96 hours) . Other costs related to Jesse Nader were:
$\begin{array}{llll}&\text { PRE-OP } & \text { OR } & \text { In-room } \\&\text { Cost } & \text { Cost } & \text { Cost }\\\text { Patientmedicine } & \$ 100 & \$ 250 & \$ 1,200 \\\text { Direct nursingtime } & 2,400 & 3,500 & 5,400\end{array}$ The hospital uses a budgeted overhead rate for applying overhead to patient stays. The budgeted nursing overhead rate for OR cost is:

A) $80.00
B) $69.75
C) $66.00
D) $42.00