Summit County Hospital Uses a Job- Cost System for All

Summit County Hospital uses a job- cost 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 Mr. Spike Smith, actual hours incurred were eight and four hours, respectively, in the PRE- OP and OR rooms. He was in the hospital for 4 days (96 hours). Other costs related to Mr. Spike Smith were: $\begin{array}{llll}&\text { PRE-OP } & \text { OR } & \text { In-room } \\&\text { Costs } & \text { Costs } & \text { Costs }\\\text { Patient medicine } & \$ 200 & \$ 500 & \$ 2,400 \\\text { Direct nursing time } & 1,000 & 2,000 & 3,000\end{array}$ The hospital uses a budgeted overhead rate for applying overhead to patient stays. What is the total cost of the stay of patient Spike Smith?

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Nursing overhead rate PRE- OP = $168,000...

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