Activity-Based Costing for a Service Company Crosswinds Hospital plans to use activity-based costing to assign hospital indirect costs to the care of patients. The hospital has identified the following activities and activity rates for the hospital indirect costs: Activity Rate Activity Room and meals Radiology $197 per day $278 per image Pharmacy $37 per physician order Chemistry lab $79 per test Operating room $680 per operating room hour The activity usage information associated with the two patients is as follows: Abel Putin Cheryl Umit 6 days 11 days Number of days Number of images 2 images 7 images Number of physician orders 3 orders 5 orders Number of tests 2 tests 5 tests Number of operating room hours 3 hours 6 hours a. Determine the activity cost associated with each patient. Abel Putin Cheryl Umit S b. Why is the total activity cost different for the two patients apparently had a different condition that required more extensive treatment. Thus, the activity cost to vis more than the activity cost of the other patient