GWS Hospital uses a hospital-wide overhead rate based on nurse-hours. The intensive care unit (ICU), which has 30 beds, applies overhead using patient-days. Its budgeted cost and operating data for the year follow: In June, GWS's intensive care unit had the following operating data: 9,350 nurse-hours 1,230 patient-days Required: Calculate the ICU's overhead costs for the month of June using The hospital-wide rate The ICU department-wide rate The cost drivers for the ICU department Explain the differences and determine which overhead assignment method is more appropriate