Owl-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 different types of patients: those who are hospitalized (including those in emergency rooms) and those who are not hospitalized but are referred by physicians. The data for June for the two categories of patients follow. Units (1.6., procedurea) produced Equipment-hours used Direct labor-hours Direct labor costs Overhead costs Hospital Patients 640 250 490 $39,200 Other Patients 810 120 190 $11,400 Total 1,450 370 680 $50,600 $49,600 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. Account Utilities Supplies Indirect labor and supervision Equipment depreciation and maintenance Miscellaneous mount Related to: $4,750 Equipment-hours 12,560 Labor-hours 20,760 Labor-hours 8,220 Equipment-hours 3,310 Equipment-hours Required: a. Compute the predetermined overhead rates assuming that Owl-Eye Radiologists uses equipment hours to allocate equipment related overhead costs and labor hours to allocate labor related overhead costs b. Compute the total costs of production and the cost per unit for each of the two types of patients undergoing tests in June Required A Required B Compute the predetermined overhead rates assuming related overhead costs and labor-hours to allocate labo Overhead Rate Equipment-related Labor-related per hour per hour Required A Required B Compute the total costs of production and the cost per (Round "Cost per unit" to 2 decimal places.) Hospital Patients Other Patients Total cost Cost per unit