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 these two cost pools and two of the hospital's patients$-$Patient A and Patient B$-$is provided below:

Required $($see below for hints, if needed$)$:

$1.$Assuming McCullough continues to use 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$.$

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

$($Round "Predetermined overhead rate" to $2$ decimal places. Round other intermediate calculations and final answers to the

nearest dollar amount.$)$