Optimal Health is an outpatient surgical clinic. The clinic's three activities, their overhead cost, and their cost drivers follow. Budgeted Activity Activity Supplies Budgeted Cost $ 2,090,000 Activity Cost Driver Usage Surgical hours (SH) 11,000 Patient services Building cost 26,000 341,000 Number of patients Square feet 400 3,100 The two main surgical units and their actual activity usage follow. Actual Activity Usage Surgical Service Hours Patients Square Feet General surgery 3,600 300 810 Orthopedic surgery 7,400 100 2,290 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 Budgeted Cost Patient services Building 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 0 0