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 $229 per day Radiology $323 per image Pharmacy $46 per physician order Chemistry lab $98 Operating room $800 per operating room hour The activity usage information associated with the two patients is as follows: Abel Putin Cheryl Umit Number of days 3 days 9 days Number of images 5 images 7 images Number of physician orders 7 orders 9 orders Nurnber of tests 5 tests 8 tests per test Number of operating room hours 2.5 hours 5.5 hours