$\backslash$table$[[,$ICU Other,Total$],[$Estimated number of patient$-$days,$2,000,18,000,20,000],[$Estimated fixed overhead cost,$ $3,200,000,$$ $14,000,000,$$ $17,200,000],[$Estimated variable overhead cost per patient$-$day,$ $236,$$ $$96,],[,$Patient A$,$Patient B$,],[$Direct materials,$ $4,500,$$ $6,200,],[$Direct labor,$ $25,000,$$ $36,000,],[$Total number of patient$-$days $($including ICU$),14,21,],[$Number of patient$-$days spent in ICU,$0,7,]]$

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$,,],[1$b$.$ Total cost for patient B$,,],[2$a$.$ Predetermined overhead rate,,$],[2$b$.$ Total cost for patient A$,,]]$