1) Sedgwick County Hospital uses an indirect job-costing system for all patients. In June, the budgeted nursing care charges for each department and budgeted allocation bases of nursing days are as follows: June Critical Care Special Care General Care
Budgeted nursing costs $2,480,000 $1,644,000 $1,280,400
Budgeted nursing days 5,000 4,000 8,000 Patient Ms. Graves spent six days in critical care and eight days in special care during June. The remainder of the 30-day month was spent in the general care area. Required:
a. Determine the budgeted overhead rate for each department.
Critical care department: $2,480,000/5,000= $496.00
Special care department: $1,644,000/4,000= $411.00
General care department: $1,280,400/8,000= $160.05

b. What are the total charges to Ms. Graves if she was in the facility the entire month? Critical care: $496.00
Special care: $411.00
General care: $160.05
Days: 6, 8, (8+6)= 14. 30-14= 16 Critical care: $496.00*6= $2,976.00
Special care: $411.00*8= $3,288.00
General care: $160.05*16= $2,560.80
Total charges= $8,824.80

2) Cowley County Hospital uses a job-costing system for all patients who have surgery. In March, the pre-operating room (PRE-OP) and operating room (OR) had budgeted allocation bases of 4,000 nursing hours and 2,000 nursing hours, respectively. The budgeted nursing overhead charges for each department for the month were $168,000 and $132,000, respectively. The hospital floor for surgery patients had budgeted overhead costs of $1,200,000 and 15,000 nursing hours for the month. For patient Fred Adams, actual hours incurred were eight and four hours, respectively, in