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	700	830	1,530
Equipment hours used	250	120	370
Direct labor hours	470	170	640
Direct labor costs	37,600	10,200	47,800
overhead costs			47,640

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.

	Amount	Related to
Utilities	4,790	Equipment hours
Supplies	12,670	Labor hours
Indirect labor and supervision	18,690	Labor hours
Equipment depreciation and maintenance	8,120	Equipment hours
Miscellaneous	3,370	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.