Historically, McCullough has used one predetermined overhead rate based on the number of patient-days (each night that a patient spends in the hospital counts as one patient-day) to allocate overhead costs to patients. Recently a member of the hospitals accounting staff has suggested using two predetermined overhead rates (allocated based on the number of patient-days) to improve the accuracy of the costs allocated to patients. The first overhead rate would include all overhead costs within the Intensive Care Unit (ICU) and the second overhead rate would include all Other overhead costs. Information pertaining to the hospitals estimated number of patient-days, its estimated overhead costs, and two of its patientsPatient A and Patient Bis provided below:

	ICU			Other			Total
Estimated number of patient-days		2,400			4,800			7,200
Estimated fixed overhead cost	$	4,108,800		$	4,968,000		$	9,076,800
Estimated variable overhead cost per patient-day	$	304		$	114

	Patient A			Patient B
Direct materials	$	4,900		$	6,600
Direct labor	$	26,000		$	36,800
Total number of patient-days (including ICU)		13			18
Number of patient-days spent in ICU		0			6

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.

(Round "Predetermined overhead rate" to 2 decimal places. Round your intermediate calculations and final answers to the nearest dollar amount.)