Estimated number of patient-days Estimated fixed overhead cost Estimated variable overhead cost per patient-day Direct materials Direct labour Total number of patient days (including ICU) Number of patient days spent in ICU ICU 2,010 $ 2,329,000 $ Patient A Patient B $ 2,610 $30,960 $ 7,910 $12,420 20 20 10 Other 26,810 620 $ 7,820,360 $ 60 Required: 1. 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 labour, and applied overhead, assigned to Patient A and Patient B. 2. Assuming McCullough continues to use only one predetermined overhead rate, calculate a. The predetermined overhead rate. b. The total cost, including direct materials, direct labour, and applied overhead, assigned to Patient A and Patient B.