Ow-Eye Radiologists (OR) does various types of diagnostic imaging. Radiologists perform tests using sophisticated equipment. OR's management wants to compute the costs of performing tests for two difflerent types of patients: those who are hospitalized (including those in emergency rooms) and those who are not hospitaized but are referred by physicians. The data for June for the two categories of patients follow Hospital Other Patients Patients Total 1.430 370 700 $40,000 $12,000 $52,000 $51,650 Units (e, procedures) produced 230 500 140 200 used Direct labor hours Direct labor costs Overhead costs 500 $12000 st ac utant to The accountant first assi overhead costs to two pools overhead related to equipment hours and overhead related to labor-hours. The anat sis o over eed accounts by the Amount Relahed to Usities Suppies Indrect labor and supervision Equipment d 4,800 Equipment-hours 12,680 Labor houns 22,320 Labor hours 8460 Equipment-hours overhead costs and labor-hours to alocale labor-related overhead he predetermined overhead rates assuming that Ow-Eye Radiologists uses equipment-nours to alocate equipment-reiated Equipment related Labor-related per hour per hour Required: a. Compute the predetermined overhead rates assuming that Owl-Eye Radiologists uses equipment-hours to alocate equipment-related overhead oosts and labor-hours to allocate labor-related overhead costs. per hour Labor-related per hour b. Compute the total costs of production and the cost per unit for each of the two types of petients undergoing tests in June. (Round"Cost per unt" to 2 decimal places.) Total cost Cost per unit References eBook & Resources