Health Co-op is an outpatient surgical clinic that wants to better understand its costs. It decides to prepare an activity-based cost analysis, including an estimate of the average cost of both general surgery and orthopedic surgery. The clinic's three cost centers and their cost drivers follow. Cost Center Professional salaries Patient services and supplies Building cost Cost $1,600,000 27,000 150,000 Cost Driver Professional hours Number of patients Square feet Driver Quantity 10,000 600 1,500 The two main surgical units and their related data follow, Service General surgery Orthopedic surgery Hours 2,500 7,500 Square Feet 600 900 Patients 400 200 *Orthopedic surgery requires more space for patients, supplies, and equipment. (Round activity rate answers to 2 decimal places, and all other answers to nearest whole number.) 1. Assume costs are allocated based on number of patients. Compute the average cost per patient. Average cost per patient 2. Compute the cost per cost driver for each of the three cost centers. Activity Overhead Cost Activity Drivers Activity Rate Professional salaries Patient services and supplies Professional hours Number of patients per professional hour per patient font D CA