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:

Required:

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$.$

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$.$