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 ICU 2,000 $ 3,208,000 $ 236 Other 18,000 $ 14,072,000 Total 20,000 $ 17,280,000 $ 96 Patient A $ 4,700 Patient B $ 6,400 $ 25,500 $ 36,400 14 21 7 Required: 1. 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. 2. 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. Note: Round "Predetermined overhead rate" to 2 decimal places. Round other intermediate calculations and final answers to the nearest dollar amount. 1a. Predetermined overhead rate $ 974.00 per patient-day 1b. Total cost for patient A $ 43,836 1b. Total cost for patient B $ 63,254 2a. Predetermined ICU overhead rate $ 1,840.00 per patient-day 2a. Predetermined Other overhead rate $ 877.77 per patient-day 2b. Total cost for patient A 2b. Total cost for patient B G