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 Activity Rate Room and meals $276 per day Radiology $389 per image Pharmacy $61 per physician order Chemistry lab $98 per test Operating room $680 per operating room hour The activity usage information associated with the two patients is as follows: Number of days Number of images Number of physician orders Number of tests Number of operating room hours Abel Putin Cheryl Umit 5 days 8 days 2 images 5 images 8 orders 6 orders 5 tests 8 tests 4.5 hours 5.5 hours a. Determine the activity cost associated with each patient. Abel Putin S Cheryl Umit