Recently a member of the hospital's accounting staff has suggested using two predetermined overhead rates (allocated based on the number of patient days) to improve the accuracy of the costs allocated to patients. The first overhead rate would include all overhead costs within the Intensive Care Unit (ICU) and the second overhead rate would include all Other overhead costs. Information pertaining to these two cost pools and two of the hospital's patients-Patient A and Patient B-Is provided below: Total ICU Other Estimated number of patient-days Estimated fixed overhead cost Estimated variable overhead cost per patient-day 2,000 $ 3,256,000 $236 18,000 $ 14,504,000 $ 96 20,000 $ 17,760,000 Patient A Patient 8 Direct materials $ 5,900 $ 7,600 Direct labor $ 28,500 $ 38,800 Total number of patient-days (including ICU) Number of patient-days spent in ICU 14 21 0 7 Required: 1 Assuming McCullough continues to use only one predetermined overhead rate, calculate a. The predetermined overhead rate. b. The total cost, including direct materials, direct labor, and applied overhead, assigned to Patient A and Patient B. 2. Assuming McCullough calculates two overhead rates as recommended by the staff accountant, calculate: a. The ICU and Other overhead rates b. The total cost, including direct materials, direct labor, and applied overhead, assigned to Patient A and Patient B. (Round "Predetermined overhead rate" to 2 decimal places. Round other intermediate calculations and final answers to the nearest dollar amount.)