8 00 3 points McCullough Hospital uses a job order costing system to assign costs to its patients. Its direct materials include a variety of items such as pharmaceutical drugs, heart valves, artificial hips, and pacemakers. Its direct labor costs (eg, surgeons, anesthesiologists, radiologists, and nurses) associated with specific surgical procedures and tests are traced to individual patients. All other costs, such es depreciation of medical equipment, insurance, utilities, incidental medical supplies, and the labor costs associated with around-the- clock monitoring of patients are treated as overhead costs. Historically, McCullough has used and predetermined overhead rate based on the number of patient days (cach night that a patient spends in the hospital counts as one patient day) to alocate overhead costs to patients. Recently a member of the hospital's accounting staff has suggested using two predetermined overhead rates (allocated based on the number of patient days) to improve the accuracy of the costs allocated to patients. The first overhead rate would include all overhead costs within the Intensive Care Unit ICU and the second overhead rate would include all Other overhead costs. Information pertaining to the hospital's estimated number of patient-days, its estimated overhead costs, and two of its patients-Patient A and Patient B-Is provided below: Hri Other Total Estimated number of patient-days Retirated fixed overhead cost Retwances Estimated variable overhead cost per patient-day 3,700 $6,119,800 5305 22,200 $ 21,110,200 25,300 $29,230,000 $99 Patient A Patient B Direct zuteriala Direct labor Total number of patient-days (including ICU) $6,200 29,250 26 0 $1,300 39,400 31 19 Number of patient-days spent in 100 Required: 1. Assuming McCullough calculates two overhead retes es recommended by the staff accountant, calculate: e. The ICU and Other overhead retes. b. The total cost, including direct materials, direct labor and epplied overheed, assigned to Patient A and Patient B. 2. Assuming McCullough continues to use only one predetermined overhead rate, calculate: a. The predetermined overhead rate. b. The total cost, including direct materials, direct labor and applied overhead, assigned to Patient A and Patient B (Round "Predetermined overhead rate" to 2 decimal places. Round other intermediate calculations and final answers to the hearest dollar amount.) 1a. Prediamined ICU overhead 1a. Predetermined Other overhead race 970.00 per patien-day per patient-clay 1b. Total coal for patien: A 43,080 1b. Total cost for patient B 5 62.670 28. Predetermined overhead rate $ 970.00 per patient-day 2b. Total cost for patientA 5 43.000 2b. Tell emel for patien $ 82570 Check my work