Mercy Hospital provides both medical services and in$-$patient services such as meals and lodging. The current costing system combines the costs of all of these services and divides by the total resident days to get a cost per resident day. Since medical services tend to vary widely across patients whereas meals and lodging costs stay consistent, Mercy Hospital wants to shift to an activity$-$based costing system to provide a more accurate cost per resident day. They plan to classify patients into four categories based on the level of services received $-$ groups A$,$ B$,$ C$,$ and D$.$ You are given the below information:

Patient Classification

Annual Care Days

Annual Assistance Hours

A

$18,000$

$9,100$

B

$10,000$

$22,500$

C

$5,500$

$23,000$

D

$3,000$

$18,400$

Total

$36,500$

$73,000$

This year, Mercy spent $$4,927,500$ on medical services and $$2,591,500$ on in$-$patient services.

Required:

Determine the cost of a patient day under activity$-$based costing for each category of patient using assistance hours as the cost driver for medical services and care days as the cost driver for in$-$patient services.