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 Units (i.e., procedures) produced Direct labor-hours Equipment-hours used Direct labor costs Overhead costs Other Patients Total 690 830 1,520 240 110 350 490 $39,200 180 $10,800 670 $50,000 $52,310 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 Related to: Equipment-hours Amount $ 4,800 12,530 Labor-hours 22,980 8,540 3,460 Labor-hours Equipment-hours 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. 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. Equipment-related Labor-related Overhead Rate per hour per hour < Required A Required B >