Cullough Hospital uses a job-order costing system to assign costs to its patients. Its direct materials include a variety of itera harmaceutical drugs, heart valves, artificial hips, and pacemakers. Its direct labor costs (e.g., surgeons, anesthesiologists, ologists, and nurses) associated with specific surgical procedures and tests are traced to individual patients. All other costs depreciation of medical equipment, insurance, utilities, incidental medical supplies, and the labor costs associated with arou ck monitoring of patients are treated as overhead costs. Storically, McCullough has used one predetermined overhead rate based on the number of patient-days (each night that a pa ends in the hospital counts as one patient-day) to allocate overhead costs to patients. Recently a member of the hospital's counting staff has suggested using two predetermined overhead rates (allocated based on the number of patient-days) to imp e accuracy of the costs allocated to patients. The first overhead rate would include all overhead costs within the Intensive Car- CU) and the second overhead rate would include all Other overhead costs Information pertaining to the hospital's estimated no f 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 Direct materials Direct labor Total number of patient-days (including ICU) Number of patient-days spent in ICU Required: ICU 2,000 $ 3,200,000 $236 Other 18,000 $ 14,000,000 $ 96 Total 20,000 $ 17,200,000 Patient A Patient B $ 4,500 $ 6,200 $ 25,000 $ 36,000 14 21 e 7 1. Assuming McCullough calculates two overhead rates as recommended by the staff accountant, calculate