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Answer (A) is correct . This service organization produces three “products” (the three occupant categories), and the “units produced” equal occupant days. According to the ABC analysis, production involves two activities:? (1) provision of residential space and meals and (2) OOA. The drivers of these activities are occupant days and nursing hours, respectively. Thus, the cost pool rate for the first activity (residential space and meals) is $120 per occupant day ($7,200,000 ÷ 60,000 days), and the cost pool rate for the second activity (OOA) is $25 ($7,500,000 ÷ 300,000 hours). The total cost for providing services to occupants in the low-usage category is $6,570,000 [($120 × 36,000 days) + ($25 × 90,000 hours)].