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Estimated number of patient-days Estimated fixed overhead cost Estimated variable overhead cost per patient-day ICU 2,400 $4,108,800 $ 304 Other 4,800 $4,960,000 $ 114 Total 7,200 $9,076,800 Direct materials Direct labor Total number of patient-days (including ICU) Number of patient-days spent in ICU Patient Patient B $4,900 $ 6,600 $ 26,000 $36, 800 13 18 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 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 dollar amount.) por patient-day 10. Predetermined overhead rate 1b. Total cost for patient A Total cost for patient B 2a. Predetermined ICU overhead rate Predetermined Other overhead rato 2. Total cost for patient Total cost for patient per patient-day per patient-day