Exercise 11.28 (Part Level Submission) Country Pet Clinic charges its patients on the basis of actual direct costs incurred plus fixed costs at the rate of $40 per hour. The fixed cost rate of $40 per hour is based on the assumption of 6,000 patient hours monthly, assuming that each patient requires a half hour. During September, 11,000 patients were seen and the following costs were recorded. Fixed overhead costs allocated to patients Fixed overhead spending variance $248,000 24,000 Unfavourable (a) How many patient hours were recorded? Patient hours recorded patient hours Attempts: 0 of 3 used