3 Surgery Center is an outpatient surgical clinic that was profitable for many years, but Medicare has cut its reimbursements by as much as 30%. As a result, the clinic wants to better understand its costs. It decides to prepare an activity-based cost analysis, including an estimate of the average cost of both general surgery and orthopedic surgery. The clinic's three activity cost pools and their cost drivers follow Activity Cost Pool professional salaries Patient services and supplies Building cost Cost Cost Oriver 52,223,000 Professional hours 38,400 Nuber of patients 221,400 square feet 11,00 740 The two main surgical units and their related data follow service House Feet Patients General Surgery 670 470 Orthopedic surgery 8.200 270 Orthopedic surgery requires more space for patients, supplies, and equipment Required: 1. & 2. Compute the cost per cost driver for each of the three activity cost pools. Use the results to allocate costs to both the general surgery and the orthopedic surgery units. Compute total cost and average cost per patient for both the general surgery and the orthopedic surgery units (ound your final answers to whole dollar) Overhead Cont Activity driver Overhead Acovily dover Activity Divers Professional hours Number of patients Square feet