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 $2,419,000 42,120 243, 600 Cost Driver Professional hours Number of patients Square feet Driver Quantity 11,800 780 1,680 The two main surgical units and their related data follow. Service General surgery Orthopedic surgery Hours 3,400 8,400 Square Feet* 690 990 Patients 490 290 *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 $ 2,419,000 11,800 Professional hours $ 205.00 per professional hour $ $ Patient services and supplies Building cost 42,120 243,600 780 Number of patients 1,680 Square feet 54.00 per patient 145.00 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. Activity driver General surgery ----------Activity rate---------- incurred Overhead assigned Professional salaries Patient services and supplies Building cost