Instructions Crosswinds Hospital plans to use activity-based costing to assign hospital indirect costs to the care of patients. The hospital has identified the following activities and activity rates for the hospital indirect costs: Activity Activity Rate Room and meals $244 per day Radiology $235 per image Pharmacy $50 per physician order Chemistry lab $81 per test Operating room $1,041 per operating room hour. The activity usage information associated with the two patients is as follows: Abel Putin Cheryl Umit Number of days 6 days 3 days Number of images 3 images 2 images Number of physician orders 5 orders 1 orders Number of tests 5 tests 3 tests Number of operating room hours 8 hours 3 hours