n of medical equipment, Insurance, utilities, Incidental medical supplies, and the labor costs a of patients are treated as overhead costs. McCullough has used one predetermined to al that a patient of the accounting staff has suggested using two predetermined overhead rates (allocated based on the number of 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 )to improve its estimated overhead costs, and two of its patients-Patient A and Patient B-is provided below 3,700 25,900 $6,119,800 $23,110,200 $29,230,000 22,200 Estinmated fixed overhead cost 305 $ Direct labor Total number of patient-days (including Icu) $ 6,200 7,900 s 29,250 39,400 31 19 26 1. Assuming McCullough uses only one predetermined overhead rate, calculate: a. The predetermined overhead rate. b. The total cost, including direct materials, direct labor and applied overhead, assigned to Patient A and Patient B. 2. Assuming 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 decimal places. McCullough calculates two overhead rates as recommended by the staff accountant, calculate: Round your intermediate calculations and final answers to the neares