Estimated number of patient$-$days

Estimated fixed overhead cost

Estimated variable overhead cost per patient$-$day

ICU

$2,000$

$$3,200,000$

$$236$

Other

$18,000$

$$14,000,000$

$$96$

Total

$20,000$

$$17,200,000$

Direct materials

Direct labor

Total number of patient$-$days $($including ICU$)$

Number of patient$-$days spent in ICU

Patient A

$$4,500$

$$25,000$

$14$

$0$

Patient B

$$6,200$

$$36,000$

$21$

$7$