8. In the past, Hypochondriac Hospital allocated al1 of its overhead costs to patients based on nursing time. Hypochondriac has decided to switch to an activity based costing system using three activity cost pools. Information related to the new system is as follows Estimated Overhead Activity Cost Pools| Registration Patient Care Bill Activity Measures Number of patients Nursing time Number of bills Cost Expected Activitv 1.000 patients 150,000 hours 2.500 bills $75,000 $900,000 Data concerning two patients follows Number of bills Patient Patient X Patient Y Nursing time 100 hours 60 hours Compared to the old system, which of the two patients X and Y will be charged more overhead cost under the new activity-based costing system? A. Neither patient will be charged more B. Patient X C. Patient Y D. Both Patient X and Patient Y