Total 36,000 Estimated number of patient-days Estimated fixed overhead cost. $ 38,710,800 Estimated variable overhead cost per patient-day Patient A Patient B $ 7,800 Direct materials $ 6,100 Direct labor $ 29,000 $ 39,200 30 Total number of patient-days (including ICU) 25 0 Number of patient-days spent in ICU 18 Required: 1. 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. 2. 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.) 1a. Predetermined ICU overhead rate per patient-day 1a. Predetermined Other overhead rate per patient-day 1b. Total cost for patient A 1b. Total cost for patient B 2a. Predetermined overhead rate per patient-day 2b. Total cost for patient A 2b. Total cost for patient B ****** ICU 3,600 $ 5,954,400 $ 290 Other 32,400 $ 32,756,400 $ 123 5 of 5 Check my work