Lab Test Company does various types of diagnostic health tests using sophisticated equipment. Management wants to compute the costs of performing tests for two different types of patients; those who are hospitalized and those who are not hospitalized but are referred by physicians. The data for June for the two categories of patients are: The accountant first assigns overhead costs to two pools; overhead related to equipment hours and overhead related to labor hours as follows: Compute the POHRs for each allocation base. Compute the total cost of production for June and the cost per procedure for each of the two types of patients