Activity$-$Based Product Costing

Suppose that a surgical ward has gathered the following information for four nursing activities and two types of patients:

Patient Category

$\backslash$table$[[,,$Patient Category,$],[$Treating patients,Treatments,$8,400,9,500,$Activity Rate$],[$Providing hygienic care,Hygienic hours,$4,800,19,100,$$$4\mathrm{.}00$