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 Other Patients Total 640 860 Units (i.e., procedures) produced Equipment-hours used Direct labor-hours Direct labor costs Overhead costs 240 480 38,400 120 180 $ 10,800 1,500 360 660 $49,200 $49,560 $ 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 Amount Related to $ 4,800 Equipment-hours 12,600 Labor-hours 20,400 Labor-hours 8,400 Equipment-hours 3,360 Equipment-hours 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