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 (inoluding those in emergenoy rooms) and those who are not hospitalized but are referred by physicians. The data for June for the two categories of patients follow 170 Direct labon-hours Direct labor costs Orehead costs $40,000 $10,200 $50200 49. 480 The accountant first assigns overhead costs to two pools: overhead related to equipment hours and ovnrhead related to labor hours. The analysis of overhead accounts by the cost accountant follows Related to 4,700 Equpment-hour 2,580 Labor-hours 20,920 Labor-hours 7,900 Equipment-hours 3,300 Equipment-hours Supplies Indirect labor and supervision . Compute the predetermined overhead rates assuming that Owl-Eye Radiologists uses equipment hours to alocate eqaipment related overhead costs and labor hours to adocate laborrelated overhead costs per hour b Compute the total costs of production and the cost per unit for each of the two types of patents undergoing tests in June. (Round "Cost per unitr" to 2 decimal places) Total cost