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	$279	per day
Radiology	$393	per image
Pharmacy	$47	per physician order
Chemistry lab	$72	per test
Operating room	$920	per operating room hour

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

	Abel Putin	Cheryl Umit
Number of days	4	days	11	days
Number of images	4	images	6	images
Number of physician orders	6	orders	8	orders
Number of tests	4	tests	7	tests
Number of operating room hours	1.5	hours	7	hours

a. Determine the activity cost associated with each patient.

Abel Putin
Cheryl Unit