$1.$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$.$

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.$)$

Answer is not complete.