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Surgery Center is an outpatient surgical clinic that was profitable for many years, but Medicare has cut its reimbursements by as much as 50%. As a result, the clinic 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 clinics three activity cost pools and their cost drivers follow. Activity Cost Pool Cost Cost Driver Driver Quantity Professional salaries $ 2,035,000 Professional hours 11,000 Patient services and supplies 35,000 Number of patients 700 Building cost 200,000 Square feet 1,600 The two main surgical units and their related data follow. Service Hours Square Feet* Patients General surgery 3,000 650 450 Orthopedic surgery 8,000 950 250 * Orthopedic surgery requires more space for patients, supplies, and equipment. Required: 1. & 2. Compute the cost per cost driver for each of the three activity cost pools. Use the results to allocate costs to both the general surgery and the orthopedic surgery units. Compute total cost and average cost per patient for both the general surgery and the orthopedic surgery units.