Optimal Health is an outpatient surgical clinic. The clinic's three activities, their overhead cost, and their cost drivers follow. Activity Supplies Patient services Building cost Budgeted Cost $ 200,000 Activity Cost Driver Surgical hours (SH) 37,500 300,000 Number of patients Square feet The two main surgical units and their actual activity usage follow Actual Activity Usage Surgical Service Hours Patients General surgery 250 Orthopedic surgery 750 400 100 Required: Square Feet 720 1,280 Budgeted Activity Usage 1,000 500 2,000 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 Budgeted Cost Budgeted Activity Usage BEL 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 Overhead cost per patient Orthopedic Surgery -Activity Usage Activity rate. Allocated Cost Supplies Patient services 10 0 Building cost 0