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 hospital's 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 hospital's estimated number of patient-days, its estimated overhead costs, and two of its patients-Patient A and Patient B-is provided below: Estimated number of patient-days Estimated fixed overhead cost Estimated variable overhead cost per patient-day ICU 2,800 $ 4,978,400 $ 244 Other 5,600 $ 4,664,800 $ 106 Total 8,400 $ 9,643,200 Direct materials Patient A $ 5,300 Patient B Direct labor $ 27,000 $ 7,000 $ 37,600 Total number of patient-days (including ICU) Number of patient-days spent in ICU 17 22 0 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 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.) Answer is complete but not entirely correct. 1a. Predetermined ICU overhead rate $ 2,022.000 per patient-day 1a. Predetermined Other overhead rate $ 939.00 per patient-day 1b. Total cost for patient A S 66,674 1b. Total cost for patient B $ 85,478 2a. Predetermined overhead rate $ 1,300.00 per patient-day 26. Total cost for patient A 54,400 2b. Total cost for patient B $ 86,200 (