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The two main surgical unts and their actuat activery usage follow: Required: 1. Compute activity rates using activity based costing 2. Allocate overhead cost to the general surgery and to the orthopedic surgery units Compute overhead cost per patient for each surgery unit. 2. Allocate overhead cost to the general surgery and to the orthopedic surgery units. Compute overhead cost per patient foi 2. Allocate overhead cost to the general surgery and to the orthopedic surgery units. Compute overhead cost per patient for