• Sedgwick County Hospital uses an indirect job-costing system for all patients. In June, the budgeted nursing care charges for each department and budgeted allocation bases of nursing days are as follows:

Critical Care Special Care General Care

Budgeted nursing costs $2,480,000 $1,644,000 $1,280,400

Budgeted nursing days. 5,000 4,000 8,000

• Patient Ms. Graves spent six days in critical care and eight days in special care during June. The remainder of the 30-day month was spent in the general care area.
• Required:

1. Determine the budgeted overhead rate for each department.
2. What are the total charges to Ms. Graves if she was in the facility the entire month?