McCullough Regional Medical Centre uses a job-order costing system to assign costs to its patients. its direct materials include a variety of tems such as pharmaceutical drugs, heart valves, artificial hips, and pacemakers its direct labour costs leg. surgeons. anesthesiologists, radiologists, and murses) associated with specific surgical procectures and tests ate traced to individual patients. Ail other costs, such as depreciation of medical equipment, insurance, utilives, incidental medicat supplies, and the labour costs associated with around the-clock monitoring of patients are treated as overheact costs. Historically. McCullough has used one predetermined overhead rate based on the number of patient-days feach night that a patient spends in the hospital counts as one patient days to alocate overhead costs to patients. Recently a member of the hospitars accounting staft has suggested using swo predetermined overhead rates (allocated based on the number of putient-doys) to improve the accuracy of the costs allocated to patients. The first overhead rate would include all overhead costs within the intenvive Care Unit BC ) and the second overhead rate would include all Other overhead costs informution pertaining to the hospitars estimated number of patient-days, its estimated ovethead costs, and two of iss patients-Patient A and Pabent B - is provided below. Required: 1. Assuming McCullough calculates two overtiead rates as recommended by the staff accountant, caiculate: a. The ICU and Omer overhead rates b. The total cost, including direct maternals. drect labour, and applied overhead, assigned to Patient A and Patient B 2. Assuming McCullough continues to use only one predetermined overhead rate, cakculate Required: 1. Assuming McCullough calculates two overhead rates as tecommended by the staff accountant, calculate: a. The ICU and Other overhead rates. b. The total cost. including direct materiais, direct labour, and applied overhead, assigned to Patient A and Patient B. 2. Assuming McCullough continues to use only one predetermined overhead rate, calculate a. The predetermined overhead rate. b. The total cost, including direct materials, direct labout, and applied overhead, assigned to Patient A and Patient B (Round your intermediate calculations and final answers to 2 decimal places.)