Owl-Eye Radlologists (OR) does varlous types of dlagnostic Imaging. Radlologists 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 physiclans. The data for June for the two categorles of patlents follow. Hospital Other Patients Patients Total Units (i.e., procedures) produced Equipment-hours used Direct labor-hours Direct labor costs 620 870 1,490 230 130 360 180 500 680 40,000 10,800 $50,800 $49,160 Overhead costs The accountant first asslgns overhead costs to two pools: overhead related to equlpment-hours and overhead related to labor-hours. The analysIs of overhead accounts by the cost accountant follows. Account Amount Related to: $4,780 Equipment-hours 12,530 Labor-hours 20,790 Labor-hours 7,680 Equipment -hours 3,380 Equipment-hours Utilities Supplies Indirect labor and supervision Equipment depreciation and maintenance Miscellaneous Required: a. Compute the predetermined overhead rates assuming that Owl-Eye Radlologists 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 Overhead Rate Equipment-related per hour Labor-related per hour