Grand Haven is a senior living community that offers a full range of services including independent living assisted living and skilled nursing care. The assisted living division provides residential space meals and medical services(ms) to its residence. The current costing system adds the cost of all these services (space meals and MS) and divides by total resident days to get cost per resident day for each month. Recognizing that MS tends to vary significantly among the residents grand Haven's accountant recommended that an ABC system be designed to calculate more accurately the cost of MS provided to residents she decided that residents should be classified into four categories a A B C D based on the level of services received with group A representing the lowest level of service and D representing the highest level of service. Two- cost drivers being considered for measuring MS costs are number of assistant calls and number of assistant contacts. A contact is registered each time an assistance professional provides medical services or aid to a resident. The accountant has gathered the following data for the most recent annual period:

Business Course My S ons Ruby Lane countant recommended that an d representing the lowest level of service and e profesional provides medical ricordo d contact the Sovided to residents. She decided th e cove r ed trembe has where the following data for the most recentmul period e vice received with group contacted each time on the r dent. The e n Question 4 Incorrect Mark 0.00 out of 5.00 Flag ABC-A Service Application Grand Haven is a senior living community that offers a full range of services including independent living, assisted living current costing system adds the cost of all of these services (space, meals, and MS) and divides by total resident days to accountant recommended that an ABC system be designed to calculate more accurately the cost of MS provided to res A representing the lowest level of service and representing the highest level of service. Two cost drivers being conside assistance professional provides medical services or ald to a resident. The accountant has gathered the following data Resident Classification Annual Resident Days Annual Assistance Hours Number of Assistance Contacts 8.760 60.000 52.000 52.000 2.190 52.000 21.900 216,000 15.000 6.570 4,380 Other data: Total cost of medical services for the period 55.000.000 Total cost of meals and residential space $3.280.000 a. Determine the ABC cost of a resident day for each category of residents using assistance hours as the cost driver. Round answer below to the nearest dollar. Medical services cost per assistance hours