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

Activity	Budgeted Cost	Activity Cost Driver	Budgeted Activity Usage
Supplies	$ 2,304,000	Surgical hours (SH)	12,000
Patient services	52,000	Number of patients	800
Building cost	396,000	Square feet	3,300

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

Service	Actual Activity Usage
	Surgical Hours	Patients	Square Feet
General surgery	3,800	600	850
Orthopedic surgery	8,200	200	2,450

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.