St. Matthew S Hospital uses a job -order costing system for all patients who have surgery. The following information's available: Budgeted indirect costs-pre-operating room $84,000 Budgeted indirect costs-operating room $66,000 Budgeted indirect costs-surgery recovery floor $600,000 Budgeted nursing hours-pre-operating room 4,000 Budgeted nursing hours-operating room 1,000 Budgeted nursing hours-surgery recovery floor 7, 500 The cost driver for all indirect costs is nursing hours. The hospital uses a budgeted rate for indirect costs. The budgeted rate for indirect costs for the pre- operating room is. $21.00 $43.25 $80.00 $66.00