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Owl-Eye Radiologists (OR) does various types of diagnostic imaging. Radiologists perform tests using sophisticated equipment. OR's management wants to compute the costs of performing tests for two different types of patients: those who are hospitalized (including those in emergency rooms) and those who are not hospitalized but are referred by physicians. The data for June for the two categories of patients follow. Hospital Patients Other Patients Units (i.e., procedures) produced Total 1,540 680 860 Equipment-hours used 230 130 360 Direct labor-hours 490 160 650 Direct labor costs $39,200 $9,600 Overhead costs $48,800, $49,780 The accountant first assigns overhead costs to two pools: overhead related to equipment-hours and overhead related to labor-hours. The analysis of overhead accounts by the cost accountant follows. Account Amount Utilities $ 4,830 Related to Equipment-hours Labor-hours Supplies 12,540 Indirect labor and supervision 19,960 Labor-hours Equipment depreciation and maintenance Miscellaneous 9,140 3,310 Equipment-hours Equipment-hours Required: a. Compute the predetermined overhead rates assuming that Owl-Eye Radiologists uses equipment-hours to allocate equipment- related overhead costs and labor-hours to allocate lahor-related overhead costs Miscellaneous 3,310 Equipment-hours Required: a. Compute the predetermined overhead rates assuming that Owl-Eye Radiologists uses equipment-hours to allocate equipment- related overhead costs and labor-hours to allocate labor-related overhead costs. b. Compute the total costs of production and the cost per unit for each of the two types of patients undergoing tests in June. Complete this question by entering your answers in the tabs below. Required A Required B Compute the total costs of production and the cost per unit for each of the two types of patients undergoing tests in June. (Round "Cost per unit" to 2 decimal places.) Hospital Patients Other Patients Total cost Cost per unit Required B >