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	$230		per day
Radiology	$170		per image
Pharmacy	$40		per physician order
Chemistry lab	$70		per test
Operating room	$750		per operating room hour

The activity usage information associated with the two patients is as follows:

	Abel Putin		Cheryl Umit
Number of days	6	days	2	days
Number of images	5	images	3	images
Number of physician orders	8	orders	2	orders
Number of tests	6	tests	2	tests
Number of operating room hours	7	hours	4	hours

1. Determine the activity cost associated with each patient.