I would like to ask an expert. Problem $4-5$A $($Algo$)$ Activity$-$based costing for a service company LO P$4$

Optimal Health is an outpatient surgical clinic. The clinic's three activities, their overhead cost, and their cost drivers follow.

$\backslash$table$[[,,,$Budgeted Activity$],[$Activity$,$Budgeted Cost,Activity Cost Driver,Usage$],[$Supplies$,$$$2,865,000,$Surgical hours $($SH$),15,000],[$Patient services,$33,000,$Number of patients,$500],[$Building cost$,368,000,$Square feet,$3,200]]$

The two main surgical units and their actual activity usage follow.

$\backslash$table$[[,$Actual Activity Usage$],[,$Surgical,,$],[$Service$,$Hours,Patients,Square Feet$],[$General surgery,$3,600,400,800],[$Orthopedic surgery,$11,400,100,2,400]]$

Required:

Compute activity rates using activity$-$based costing.

Allocate overhead cost to the general surgery and to the orthopedic surgery units. Compute overhead cost per patient for each surgery unit.

$\backslash$table$[[1.$ Compute activity rates using activity$-$based costing.,,,,$],[$Activity$,$Budgeted Cost,Budgeted Activity Usage,,$],[$Supplies$,,,,],[$Patient services,,,,$],[$Building cost$,,,,],[,,,,]]$

Allocate overhead cost to the general surgery and to the orthopedic surgery units. Compute overhead cost per patient for each surgery unit.