Assuming McCullough continues to use only one predetermined overhead rate, calculate:

The predetermined overhead rate.

The total cost, including direct materials, direct labor, and applied overhead, assigned to Patient A and Patient B$.$

Assuming McCullough calculates two overhead rates as recommended by the staff accountant, calculate:

The ICU and Other overhead rates.

The total cost, including direct materials, direct labor, and applied overhead, assigned to Patient A and Patient B$.$