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. Hospital Patients 610 250 Units (i... procedures) produced Equipment-hours used Direct labor-hours Direct labor costs Overhead costs Other Patients 880 100 160 $9,600 Total 1,490 350 650 548,820 $45,950 $39,200 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 med supervision Equipment depreciation and maintenance Miscellaneous Amount $ 4.770 12,590 17,960 7.180 3,450 Related to: Equipoent-hours Labor. hours Labor hours Equipoent-hours Equipoent-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 that Owl-Eye Radiologists uses equipment-hours to allocate equipment- related overhead costs and labor-hours to allocate labor-related overhead costs. Overhead Rate Equipment-related Labor-related per hour per hour Required A Required B Compute the total costs of production and the cost per unit for each of the two types of patients undergoing tests in June. (Round "Cost per unit" to 2 decimal places.) Hospital Patients Other Patients Total cost Cost per unit