B 14 Optimal Health is an outpatient surgical clinic. The clinic's three activities, their overhead cost, and their cost drivers follow points eBook Activity Supplies Budgeted Cost $ 2,460,000 Activity Cost Driver Surgical hours (SH) Patient services Building cost 48,000 385,000 Number of patients Square feet The two main surgical units and their actual activity usage follow Service General surgery Print References Actual Activity thage Surgical Hours 3,100 Patients 600 Square Feet 11,900 200 700 1,800 Budgeted Activity Usage 15,000 800 2,500 Orthopedic surgery Required: 1. Compute activity rates using activity-based costing 2. Allocate overhead cost to the general surgery and to the orthopedic surgery units Compute overhead cost per patient for each surgery unit 1. Compute activity rates using activity-based costing. Activity Supplies Budgeted Cost Patient services Building cost Budgeted Activity Usage Activity Rate 2. Allocate overhead cost to the general surgery and to the orthopedic surgery units, Compute overhead cost per patient for each surgery unit. General surgery Activity Usage- Activity rate Allocated Cost Supplies Patient services Building cost Orthopedic Surgery Supplies Patient services Building cost Overhead cost por patient -Activity Usage- -Activity rate- Allocated Cost 0 10 0