the accuracy of the costs allocated to patients. The first overhead rate would include all overhead costs within the Intensive Care $U$

$($ICU$)$ and the second overhead rate would include all Other overhead costs. Information pertaining to the hospital's estimated numb

of patient$-$days, its estimated overhead costs, and two of its patients$-$Patient A and Patient B$-$is provided below:

Required:

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$.$

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$.$

$($Round "Predetermined overhead rate" to $2$ decimal places. Round other intermediate calculations and final answers to the

nearest dollar amount.$)$