will like! (#2)

\begin{tabular}{|l|l|l|} \hline 1a. Predetermined ICU overhead rate & & per patient-day \\ \hline 1a. Predetermined Other overhead rate & & per patient-day \\ \hline 1b. Total cost for patient A & & \\ \hline 1b. Total cost for patient B & & \\ \hline 2a. Predetermined overhead rate & & per patient-day \\ \hline 2b. Total cost for patient A & & \\ \hline 2b. Total cost for patient B & & \\ \hline \end{tabular}