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 Cost Cost Driver Driver Quantity Professional salaries $1,288,000 Patient services and supplies Building cost 21,320 113,600 Professional hours Number of patients Square feet 9,200 520 1,420 The two main surgical units and their related data follow. Service General surgery Orthopedic surgery Hours 2,100 Square Feet* Patients 560 360 7,100 860 160 *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 Professional salaries Patient services and supplies Building cost Overhead Cost Activity Drivers Activity Rate Professional hours per professional hour Number of patients Square feet per patient per square foot 3. Use the results from part 2 to allocate costs from each of the three cost centers to the general surgery unit. Compute total cost and average cost per patient for the general surgery unit. General surgery Professional salaries Patient services and supplies Building cost --Activity rate--- Activity driver incurred Overhead assigned