McCullough Regional Medical Centre uses a job$-$order costing system to assign costs to its patients. Its direct materials include a

variety of items such as pharmaceutical drugs, heart valves, artificial hips, and pacemakers. Its direct labour costs $($e$.$g$.,$ surgeons,

anesthesiologists, radiologists, and nurses$)$ associated with specific surgical procedures and tests are traced to individual patients. All

other costs, such as depreciation of medical equipment, insurance, utilities, incidental medical supplies, and the labour costs

associated with around$-$the$-$clock monitoring 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 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:

Direct materials

Direct labour

Total number of patient days $($including ICU$)$

Number of patient days spent in ICU

Required:

Assuming McCullough calculates two overhead rates as recommended by the staff accountant, calculate:

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 labour, 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 labour, and applied overhead, assigned to Patient A and Patient B$.$

$($Round your intermediate calculations and final answers to $2$ decimal places.$)$