Smiles Dental Practice has been examining its overhead cost control procedures. The level of activity in the facility is measured by the number of patients treated in the budget period. The budget for the current year is 9 , 0 0 0 patients. Actual patients is expected to be met or even exceeded. During the first 4 months 3 , 2 0 0 patients were treated. Assume the average number of patients per month remains constant. The actual variable overhead costs incurred during this four - month period are as follows: The practice accountant believes that the variable overhead costs will be incurred at the same rate during the remaining 8 months. Fixed overheads are budgeted for the whole year as follows: Required: a ) Present an overheads budget for the remaining eight - month period showing each expense. What is the total overhead cost for each patient that would be incorporated into any statistics