McCullough Hospital uses a job-order costing system to assign costs to its patlents. Its direct materlals Include a varlety of ltems such as pharmaceutical drugs, heart valves, artficlal hips, and pacemakers. Its direct labor costs (e.g., surgeons, anesthesiologists, radiologists, and nurses) assoclated with specific surgical procedures and tests are traced to Indlvidual patients. All other costs, such as depreclation of medical equlpment, Insurance, utilities, Incidental medical supplies, and the labor costs assoclated with around-the clock monltoring of patients are treated as overhead costs Historically, McCullough has used one predetermined overhead rate based on the number of patient-days (each night that a patlent 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 patlents. 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 pertalning to the hospital's estimated number of patient-days, Its estimated overhead costs, and two of Its patients -Patlent A and Patient B-is provided below Icu Total 8,100 $4,444-200 $5,340,6009,784 800 2.700 5, 400 Estimated nunber of patient-days Estimated fixed overhead cost Eatinated variable overhead cost per patient-day 295 103 Patient A Patlent B $ 5.20D $ 6,900 Direct materlalb Direct Labor Poter number of patient-daya (including 1cu) 26,750 Number of patient-days pent in ICU Required: 1. Assuming McCullough uses only one predetermined overhead rate, calculate: a. The predetermined overhead rate. b. The total cost, including direct materials, dlrect labor and applied overhead, assigned to Patient A and Patient B 2 Assuming McCullough calculates two overhead rates as recommended by the staff accountant, ca culate 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 declmal places. Round your Intermediate calculations and final answers to the nearest dollar amount.) per patienl-day 1b. Total cost for patient A Total cost for patient B per patient-day per patienl-day 2a. Predetermined ICU overhead rate Predetermined Other overhead rate 2b. Total cost for patient A Total cost for patient B