An assisted-living facility provides services in the form of residential space, meals, and other occupant assistance (OOA) to its occupants. The facility currently uses a traditional cost accounting system that charges each occupant a daily rate equal to the facility's annual cost of providing residential space, meals, and OOA divided by total occupant days. However, an activity-based costing (ABC) analysis has revealed that occupants' use of OOA vanies substantially. This analysis determined that occupants could be grouped into three categories (low, moderate, and high usage of OOA) and that the activity driver of OOA should be nursing hours. The driver of the residential space and meals is occupant days. The following quantitative information was also provided: The total annual cost of OOA was \$7.5 million, and the total annual cost of providing residential space and meals was \$7.2. million. Accordingly, the ABC analysis indicates that the daily costing rate for providing residential space, meals, and OOA should be A. $182.50 for occupants in the low-usage category. B. $245.00 for occupants in the high-usage category. C. $620.00 for all occupants D. $145.00 for occupants in the medium-usage category