Optimal Health is an outpatient surgical clinic. The clinic's three activities, their overhead cost, and their cost drivers follow. Activity Supplies Budgeted Activity Budgeted Cost $ 1,992,000 Activity Cost Driver Usage 35,000 468,000 Surgical hours (SH) Number of patients Square feet 12,000 500 3,600 Patient services Building cost The two main surgical units and their actual activity usage follow. Actual Activity Usage Surgical Service Hours General surgery 4,100 Patients 300 Square Feet 880 Orthopedic surgery 7,900 200 2,720 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. 1. Compute activity rates using activity-based costing. Activity Supplies Patient services Building cost Budgeted Cost Budgeted Activity Usage Activity Rate 2. Allocate overhead cost to the general surgery and to the orthopedic surgery units. Compute overhead cost per patient for each surgery unit. General surgery -----Activity Usage----- -----Activity rate----- Allocated Cost Supplies Patient services Building cost Orthopedic Surgery Supplies Patient services Building cost Overhead cost per patient -----Activity Usage----- -----Activity rate----- Allocated Cost 0 10 0