jnment CH $17$ & $18$ i

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$,$$$2,460,000,$Surgical hours $($SH$),15,000],[$Patient services,$48,000,$Number of patients,$800],[$Building cost$,385,000,$Square feet,$2,500]]$

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

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.

Compute activity rates using activity$-$based costing.

$\backslash$table$[[$Activity$,$Budgeted Cost,Budgeted Activity Usage,Activity Rate,$],[$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 su$.$ unit.