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 Activity Cost Driver $ 2,880,000 Surgical hours (SH) 42,000 Number of patients 340,000 Square feet Budgeted Activity Usage 16,000 500 3,400 The two main surgical units and their actual activity usage follow. Service General surgery Orthopedic surgery Actual Activity Usage Surgical Hours Patients Square Feet 3,900 400 860 12,100 100 2,540 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 Budgeted Cost Supplies Budgeted Activity Usage Activity Rate Patient services Building cost 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 Allocated Cost -----Activity Usage----- -----Activity rate----- Supplies Patient services Building cost Overhead cost per patient Orthopedic Surgery -----Activity Usage----- -----Activity rate----- Allocated Cost Supplies 0 Patient services 0 Building cost 0