O Eye Radiologists OR) does various types of dia ste imaging. Radio og sts perfor tests using sophisticated equipment. ORS management w arts to co pute the costs of pe ming-fo two diferent ypes of patients:those who are hospitalized (including those in emergeney rooms) and those who are not hospitalized but are refermed by physicians. The data for June for the two categories of paents follow Equipment-hours used Direct labor-hours Direct labor costs Overhead costs 1,550 350 660 $40,800 $9,000 $49,800 $50,150 860 110 150 240 510 The accountant first assigns overhead costs to two pools: overhead related to equipment-hours and overhead related to labor-hours. The analysis of overhead accounts by the cost accountant follows 4.840 Equipment-hours Supplies Indirect labor and supervision Equipment depreciation and maintenance 20,350 Laborhours 8,820 Equipment-hours 490 Equipment hours Required a. Compute the predetermined overhead rates assuming that Owl-Eye Radiologists uses eguipment-hours to alocate equipmentrelated overhead costs and labowhours to allocate laborvelaled overhead costs per hour per hour Equipment-related b. Compute the total costs of production and the cost per unit for each of the two types of patents undergoing tests in June. (Round "Cost per unit to z decimal places) Total cost Cost per