Owl-Eye Radiologists (OR) does various types of diagnostic imaging. Radiologists perform tesis 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 Hesailal Patients 640 230 Other Patients 810 120 Total 1.450 350 Units (le procedures) produced Equipment-hours used Direct abor-hours Direct labor casts Overhead costs 450 170 $38,000 $10,200 620 $46,200 $45.780 The accountant first assigns overhead costs to two pools: overhead related to equipment-hours and overhcad related to labor-hours. The analysis of overhead accounts by the cost accountant follows: Account Ultias Supplies Indirect labor and supervision Equipment depreciation and maintenance Miscellaneous Amount $ 4,850 12,650 17,730 7,180 3.370 Related to: Equipment-hours Labor-hours Labor-hours Equiment hours Equipment-hours Required: a. Compute the prodetermined overhead rates assuming that Owl-Eye Radiologists usos equipment-hows to allocate equipment-related overhead costs and labor hours to allocate labor-rclared overhead costs. Overhead Rate per hour Equipment-related Labor-related Labor-related 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 "Cost per unit" to 2 decimal places.) Hospital Patients Other Patients Total opet Cost per unit