Could you please explain how can I calculate the ICU and Other overhead rates?

Additionally, how can I calculate the total cost for patient A and B.

	ICU	Other
Estimated number of patient-days		1,880			20,420
Estimated fixed overhead cost	$	3,632,000		$	9,864,490
Estimated variable overhead cost per patient-day	$	280		$	80
	Patient A	Patient B
Direct materials	$	3,810		$	6,700
Direct labour	$	20,610		$	27,340
Total number of patient days (including ICU)		20			20
Number of patient days spent in ICU		0			10