Estimated number of patient-days Estimated fixed overhead cost) Estimated variable overhead cost per patient-day Direct materials ICU 2,000 $ 3,200,000 Other $ 14,000,000 18,000 Total 20,000 $ 17,200,000 $ 236 $ 96 Patient A Patient B $ 4,500 Direct labor $ 25,000 $ 6,200 $ 36,000 Total number of patient-days (including ICU) Number of patient-days spent in ICU 14 21 0 7 Required: 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 labor 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 labor and applied overhead, assigned to Patient A and Patient B. (Round "Predetermined overhead rate" to 2 decimal places. Round other intermediate calculations and final answers to the nearest dollar amount.) 1a. Predetermined ICU overhead rate $ 1,600.00 per patient-day 1a. Predetermined Other overhead rate $ 77.78 per patient-day 1b. Total cost for patient A $ 10,889 1b. Total cost for patient B $ 16,333 2a. Predetermined overhead rafe per patient-day 2b. Total cost for patient A $ 168,889 2b. Total cost for patient B $ 133,533