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 Other Total Hospital Patients 650 240 490 Patients Units (i.e., procedures) produced Equipment-hours used Direct labor-hours Direct labor costs Overhead costs 850 130 160 $9,600 1,500 370 650 $48,800 $50,540 $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 and supervision Equipment depreciation and maintenance Miscellaneous Amount Related to 4,860 Equipment-hours 12,560 Labor-hours 20,590 Labor-hours 9,040 Equipment-hours 3,490 Equipment-hours