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The company allocated all of its overhead cost to patiends based on nursing time. They decided to switch to an activity based on costing system

The company allocated all of its overhead cost to patiends based on nursing time. They decided to switch to an activity based on costing system using three activity cost pools. Information related to the new system is as follows

Activity Cost Pools Activity Measures Estimated Overhead Expected Activity
Registration Number of patients $75000 1000 patients
Patient Care Number time $900000 150000 hours
Billing Number of Bills $120000 2500 bills

Data concerning two patients follows:

Patient Nursing Time Number of bills
Patient X 100 hours 2
Patient Y 60 hours 3

Compared to the old system, which of the two patients will be charged more overhead cost under the new activity-based costing system?

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