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 $1,440,000 24,080 131,400 Cost Driver Professional hours Number of patients Square feet Driver Quantity 9,600 560 1,460 The two main surgical units and their related data follow. Service General surgery Orthopedic surgery Hours 2,300 7,300 Square Feet 580 880 Patients 380 180 "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.)