72 CHAPTER 3 DISCUSSION QUESTIONS Surgeon Process Map for ABC Analysis Total Indirect Costs $280,000 Traceable Costs 30,000 $42,000 Activity Supervision Consultation Surgery Cost Driver # of Patients Seen # of Patients Seen # of Operations Cost Object- High 207 High 207 High 200 Care Needed 400 400 245 Cost per Unit Driver High $10,231 High High Total Cost Low 27,677 per ActivityLow 530,000 42,000 $208,000