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:
| June | 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:
| a. | Determine the budgeted overhead rate for each department. |
| b. | What are the total charges to Ms. Graves if she was in the facility the entire month? |
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