McCulough Hospital uses a job-order costing system to assign costs to its patients. Its direct materials include a variety of items such as pharmoceutical drugs, heart valves, artificial hips, and pacemakers. Its direct labor costs fe.g, surgeons, anesthesiologists. radiologists, and nurses) associated with specific surgical procedures and tests ate traced to individual patients. All other costs, such as depreciation of medicai equipment, insurance, unities, incidental medical supplies, and the labor costs associated with around-theclock 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 ovethead costs to patients. Recently a member of the hospital's accounting staft has suggested using two predetermined overhead rates (allocoted bosed on the number of patient-days) to improve the accuracy of the costs allocated to patients. The first overhead rate would include all overheod costs within the intensive Care Unit (iCU) and the second overhead rate would include all Other overheod costs. Information pertaining to the hospitar's estimated number a natiam-davs. Its estimated overhead costs, and two of its patients-Patient A and Patient B-is provided below: Required: 1. Assuming McCullough calculates two overhead rates as recommended by the staff accountant, calculate: a. The ICU and OUver ovethead rases: b. The total cost, including direct materials, direct labor and applied overhead, assigned to Patient A and Patient B 2. Assuming McCullough continues to use only one predetermined overtiead tate, calculote: a. The predetermined ovethead rate. b. The toral cost, inctuding direct moterials, direct labor and opplied overhead, assigned to Patient A and Patient B (Aound "Predetermined overhead rate" to 2 decimal places. Pound other intermediate calculations and final answers to the