Recently a member of the hospital's accounting staff 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:

Estimated number of patient$-$days

Estimated fixed overhead cost

Estimated variable overhead cost per patient$-$day $$

ICU

$2,000$

Other

Total

$20,000$

$$17,400,000$

$$3,220,000$

$$236$

$$1418,000$

$180,000$

$$96$

Patient A

$\backslash$table$[[$atient A$,$Patient B$],[$$$5,000,$$$6,700$