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
Units (i.e., procedures) produced		690			880			1,570
Equipment-hours used		260			100			360
Direct labor-hours		480			190			670
Direct labor costs	$	38,400		$	11,400		$	49,800
Overhead costs							$	50,680

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	Amount			Related to:
Utilities	$	4,830		Equipment-hours
Supplies		12,660		Labor-hours
Indirect labor and supervision		22,180		Labor-hours
Equipment depreciation and maintenance		7,540		Equipment-hours
Miscellaneous		3,470		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. (Omit the "$" sign in your response.)

	Overhead rate
Equipment-related overhead	$	per hour
Labor-related overhead	$	per hour

(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 your cost per unit to 2 decimal places. Omit the "$" sign in your response.)

	Hospital Patients	Other Patients
Total cost	$	$
Cost per unit	$	$