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

Required: 1. Compute activity rates using activity-based costing. 2. Allocate overhead cost to the general surgery and to the orthopedic surgery units. Compute overhead cost per patient for each surgery unit.

The two main surgical units and their actual activity usage follow. 2. Allocate overhead cost to the general surgery and to the orthopedic surgery units. Compute overhead cost per patient for each surgery unit