A Hospital uses a job cost system for all surgery patients. In February, the pre - operating room (PRE - OP) and operating room (OR) had budgeted allocation bases of 1,000 nursing hours and 500 nursing hours, respectively, and budgeted nursing overhead charges were $28,000 and $22,000, respectively. The hospital ward rooms for surgery patients had budgeted overhead costs of $200,000 and 2,500 nursing hours for the month. PRE - OP, OR and the hospital ward have separate indirect cost pools. The hospital uses a budgeted overhead rate for applying overhead to patient stays. For patient Jones, actual hours incurred were six and eight hours, respectively, in the PRE - OP and OR rooms. He was in the hospital for 5 days (120 hours). Other costs related to Jones were: What is the budgeted overhead rate for the hospital floor for surgery? A. $45.75 B. $28.00 C. $80.00 D. $47.75 E. $44.00