eBook Activity-Based Costing for a hospital Deer Lodge Regional Hospital plans to use activity-based costing to assign hospital indirect costs to the care of patients. The hospital has identified the follow and activity rates for the hospital indirect costs: Activity Activity Rate Room and meals $232 per day Radiology $327 per image Pharmacy $40 per physician order Chemistry lab $87 per test Operating room $720 per operating room hour The records of two representative patients were analyzed, using the activity fates. The activity information associated with the two patients is as follows: Patient Franklin Patient Kramer Number of days 2 days 10 days Number of images 2 images 8 images Number of physician orders 7 orders 9 orders Number of