Predetermined overhead rate per day
Estimated number of patient-days ICU-2,000 Other-18,000 Total 20,000
Estimated fixed overhead cost ICU-$3,264,000 Other-$14,576,000 Total-$17,840,000
Estimated variable overhead cost per patient-day ICU-$236 Other-$96
Direct materials Patient A-$6,100 Patient B-$ 7,800
Direct labor Patient A-$29,000 Patient B-$39,200
Total number of patient-days (including ICU) Patient A-14 Patient B-21
Number of patient-days spent in ICU Patient A-0 Patient B-7
Assuming McCullough continues to use only one predetermined overhead rate, calculate:
1a. Predetermined overhead rate = per patient-day
1b. Total cost for patient A =
1b. Total cost for patient B =
