1. Using the current cost system, calculate the hospitalwide rate based on number of patients. 2. Calculate the amount of nursing costs that the current cost system assigns to the ER and to the DR. 3. Using the results from Requirement 2, calculate the cost per DR nursing hour under the current cost stem. After discussion with several experienced nurses, Jack Bauer {SHH's accountant] decided that assigning nursing costs to the two service hues based on the number of times that nurses must check patients' vital signs might more closely match the underlying use of costly hospital resources. Therefore, for comparative purposes, Jack decided to develop a second cost system that assigns total nursing costs to the ER and DR based on the number of times nurses check palients' vital signs. This system is referred to as the \"vitalsigns costing system.\" The earlier table also shows data for vital signs checks for lines