$\backslash$table$[[,$ICU Other$],[$Estimated number of patient$-$days,,$4,],[$Estimated fixed overhead cost,$ $4,108,$$ $4,968,],[$Estimated variable overhead cost per patient$-$day,,$4$ $$],[,$Patient A$,$Patient B$],[$Direct materials,$ $4,900,$$ $6,600],[$Direct labor,$ $26,000,$$ $36,800],[$Total number of patient$-$days $($including ICU$),13,18],[$Number of patient$-$days spent in ICU,$0,6]]$

Required:

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$.$

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.$)$

$\backslash$table$[[1$a Predetermined ICU overhead rate,,per patient$-$day$],[1$a Predetermined Other overhead rate,,per patient$-$day$],[1$b$.$ Total cost for patient A$,,],[15$ Total cost for patient B$,,],[2$a Predetermined overhead rate,,$],[2$b Total cost for patient A$,,],[2$b Total cost for patient B$,,]]$