Exercise 4-15 Activity-based costing LO P3 of the average cost of both general surgery and orthopedic surgery. The clinic's three activlty cost pools and their cost drivers follow. 11,200 210,600 1,620 Square Feet Patients 3,100 260 surgery and the orthopedic surgery units. Compute total cost and average cost per patient for both the general surgery and the Cost so far. It does not indicate c 7201111 1.620 210,600 ary 3,100 the cost per cost driver for each of the three a orthopedic surgery units. Compute ery units total cost and average cost per patient for both the general surgery and the Activity Overhead Cost 190.00 6,720720Number of 23460 23,460 13.2603 676.260 Average cost per patient