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		680			880			1,560
Equipment-hours used		230			110			340
Direct labor-hours		500			150			650
Direct labor costs	$	40,000		$	9,000		$	49,000
Overhead costs							$	46,500

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	$	4,790		Equipment-hours
Supplies		12,690		Labor-hours
Indirect labor and supervision		18,510		Labor-hours
Equipment depreciation and maintenance		7,060		Equipment-hours
Miscellaneous		3,450		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.

	Overhead Rate
Equipment-related		per hour
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 cost
Cost per unit