Estimated number of patient-days Estimated fixed overhead cost Estimated variable overhead cost per patient-day ICU 2,330 $ 3, 330,000 $ 250 Other 17, 410 $ 11,506, 300 $ 80 Direct materials Direct labour Total number of patient days (including ICU) Number of patient days spent in ICU Patient A $ 4, 650 $21, 660 20 0 Patient B $ 8, 180 $32, 850 20 10 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. (Round your intermediate calculations and final answers to 2 decimal places.) per patient-day per patient-day 1a. Predetermined ICU overhead rate Predetermined Other overhead rate 16. Total cost for patient A Total cost for patient B 2a. Predetermined overhead rate 26. Total cost for patient A Total cost for patient B per patient-day