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 640 Other Patients 860 Total 1,500 Equipment-hours used 250 130 380 Direct labor-hours 460 150 610 Direct labor costs $36,800 $9,000 Overhead costs $45,800 $48,130 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 Amount $ 4,840 12,510 Related to: Equipment-hours Labor-hours Indirect labor and supervision 17,380 Labor-hours Equipment depreciation and maintenance Miscellaneous 9,990 3,410 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.