Integrative Exercise Cost System Choices, Budgeting, and Variance Analyses for Sacred Heart Hospital The Two Cost Systems Sacred Heart Hospital (SHH) faces skyrocketing nursing costs, all of which relate to its two biggest nursing service lines-the Emergency Room (ER) and the Operating Room (OR). SHH's current cost system assigns total nursing costs to the ER and OR based on the number of patients serviced by each line. Total hospital annual nursing costs for these two lines are expected to equal $300,000. The table below shows expected patient volume for both lines. Measure Number of patients (ER visits or OR surgeries) 1,000 1,0002,000 Number of vital signs checks Number of nursing hours Required: 1. Using the current cost system, calculate the hospital-wide rate based on number of patients ER OR Total 2,000 4,000 6,000 10,000 5,000 15,000 per patient 2. Calculate the amount of nursing costs that the current cost system assigns to the ER and to the OR. The nursing cost, assigned to the ER The nursing cost, assigned to the OR