Good morning,

From the following question:

Estimated number of patient-days4,0008,00012,000Estimated fixed overhead cost$6,556,000$8,136,000$14,692,000Estimated variable overhead cost per patient-day$278$114

Patient APatient BDirect materials$6,500$8,200Direct labor$30,000$40,000Total number of patient-days (including ICU)2934Number of patient-days spent in ICU022

Required:

1. Assuming McCullough uses 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

How did you get the "Total cost for patient B" ? From your example, (on the last question only) there was no explanation.