E ; ICU other Total ' Estunated number of patientdays 3,600 32,400 36,000 Estimated fixed overhead cost $5,954,400 $32,756,400 $38,710,300 Estmated variable overhead cost per patientday $ 290 $ 123 v , 5:, Patient A Patient i3 Direct materials 5 6,100 $ 7,800 Direct labor $ 29,000 $ 39,200 Total number of patientdays (including ICU) 25 30 Number of patient-days Spent in ICU 0 18 Required: 1. Assuming Good Samaritan 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 Good Samaritan 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" toh decimal places. Round your intermediate calculations and nal answers to the nearest dollar amount.) Predetermined overhead rate iper patient-day Total cost for patientA Total cost for patient B 23. Predetermined ICU overhead rate _ Predetermined Other overhead rate - Total cost for patient A Total cost for patient B