Hospital uses a job cost system for all surgery patients. In February, the

preoperating

room

(PREOP)

and operating room (OR) had budgeted allocation bases of 1,000 nursing hours and 500 nursing hours, respectively, and budgeted nursing overhead charges were $28,000 and $22,000, respectively. The hospital ward rooms for surgery patients had budgeted overhead costs of $200,000 and 2,500 nursing hours for the month.

PREOP,

OR and the hospital ward have separate indirect cost pools. The hospital uses a budgeted overhead rate for applying overhead to patient stays.

For patient Jones, actual hours incurred were six and eight hours, respectively, in the

PREOP

and OR rooms. He was in the hospital for 5 days (120 hours). Other costs related to Jones were:

	PREOP Costs	OR Costs	Ward Inroom Costs
Patient medicine	$200	$500	$2,400
Direct nursing time	1,200	1,750	2,700

What was the total

PREOP

cost for patient Jones?