Activity Cost Pool Activity Measure Estimated Overhead Cost Estimated Activity Registration Number of patients $80,000 1,000 patients Patient Care Nursing time $1,050,000 150,000 hours Billing Number of bills $122.500 2.500 bills Data concerning Two patients follow: Patient Nursing Time Number of Bills Wells 104 hours Muncie 63 hours A. Under the new overhead allocation system, What would the predetermined overhead rate be for each Cost Pool? 1.Registration ___ 2. Patient Care 3. Billing B. Using these rates, how much overhead cost will be assigned to 1. Wells 2. Muncie