8. Sedgwick County Hospital uses job-costing system for the allocation of overhead costs of Critical Care, Special Care, and General Care to patients. The overhead allocations rates are based on nursing days. In June, the budgeted nursing care charges for each department and budgeted allocation bases of nursing days are as follows: Budgeted nursing costs Budgeted nursing days Critical Care $2,480,000 5,000 Special Care S1,644,000 4,000 General Care S1,280,400 8,000 Patient Ms. Graves spent 30 days in hospital during June - six days in critical care, eight days in special care, and 16 days in the general care area