$OH$ allocation using cost drivers

Regis Place $is$ a health$-$care facility that has been allocating its overhead costs $to$ patients based $on$ number $of$ patient days. The facility$s$ overhead costs total $$4,706,520$ per year and the facility $(which$ operates monthly $at$ capacity$)$ has a total $of60$ beds available. $(Assumea360-$day year.$)$ The facility$s$ accountant $is$ considering a new overhead allocation method using the following information: