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 Other Patients Patients Total Units (1.e., procedures) produced 880 1,560 Equipment-hours used 230 120 Direct labor-hours 150 Direct labor costs 539,200 $9,000 $48,200 Overhead costs 547,170 600 490 350 640 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 $ 4,740 Equipment-hours 12,510 Labor-hours 18, 21e Labor-hours 8,400 Equipment-hours 3,310 Equipment-hours I 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. Complete this question by entering your answers in the tabs below. es 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