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 610 890 1,500 Equipment-hours used 230 120 350 Direct labor-hours 150 Direct labor costs $40,000 $9,000 $49,000 Overhead costs $46,900 500 650 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 $ 4,870 Equipment-hours Supplies 12,660 Labor-hours Indirect labor and supervision 19, 190 Labor-hours Equipment depreciation and maintenance 6,700 Equipment-hours Miscellaneous 3,480 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. 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 per hour per hour Labor-related Required B > Required A Required 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 cost Cost per unit