of patient days, its estimated overhead costs, and two of its patients-Patient A and Patient B-is provided below. Estimated number of patient-days Estimated fixed overhead cost Estimated variable overhead cost per patient-day Other 8,000 $8,136,000 Total 12,000 $14,692,000 278 $ 114 ICU 4,000 $ 6,556,000 $ Direct materials Direct labor $ Patient A 6,500 Patient B $ 8,200 $ 30,000 $ 40,000 Total number of patient-days (including ICU) Number of patient-days spent in ICU Required: 29 34 22 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 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 whole dollar amount.) 1a. Predetermined overhead rate 1b Total cost for patient A Total cost for patient B 2a Predetermined ICU overhead rate Predetermined Other overhead rate 2b Total cost for patient A Total cost for patient B $ 1,393.00 per patient-day $ 76,897 $ 95,562 $ 1,917.00 per patient-day $ 1,131.00 per patient-day