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. 2. 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. Note: Round "Predetermined overhead rate" to 2 decimal places. Round other intermediate calculations and final answers to the nearest dollar amount. Answer is complete but not entirely correct. 1a. Predetermined overhead rate 1b. Total cost for patient A 1b. Total cost for patient B 2a Predetermined ICU overhead rate 2a Predetermined Other overhead rate 2b. Total cost for patient A 2b. Total cost for patient B S 1,194.00 per patient-day $ 55,822 X $ 45,228 x S 1,602.00 per patient-day $ SSS 780.00 per patient-day $ 50,886 x 62,756 X