Check my Required: 1. Assuming McCullough uses 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. 2. Assuming McCullough calculates two overhead rates as recommended by the staff accountant, calculate: a. The ICU and Other overhead rates. 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 your intermediate calculations and final ans the nearest dollar amount.) $ 970.00 per patient-day $ 3,672,000 1a. Predetermined overhead rate 16. Total cost for patient A Total cost for patient B 2a. Predetermined ICU overhead rate Predetermined Other overhead rate 2b. Total cost for patient A Total cost for patient B $ per patient-day 873.78 per patient-day 41,733 67,285 $ $ Check my work 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: Estimated number of patient-days Estimated fixed overhead cost Estimated variable overhead cost per patient-day ICU 2,800 $4,978,400 244 Other 5,600 $4,664,800 $ 106 Total 8,400 59,643,200 Direct materials Direct labor Total number of patient-days (including ICU) Number of patient-days spent in ICU Patient A Patient B $ 5,300 $ 7.000 $ 27,000 $ 37,600 17 22 0 10 Required: 1. Assuming McCullough uses 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. 2. Assuming McCullough calculates two overhead rates as recommended by the staff accountant, calculate: a. The ICU and Other overhead rates. 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 your intermediate calculations and final answers to the nearest dollar amount.)