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 Radiology Pharmacy $174 per day $245 per image $52 per physician order Chemistry lab $88 per test $680 per operating room hour Operating room 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 2 days 10 days 3 images 8 images 3 orders 5 orders 2 tests 5 tests 3.5 hours 5.5 hours a. Determine the activity cost associated with each patient. Abel Putin Cheryl Umit