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 Activity Budgeted Cost $ 2,304,000 52,000 396,000 Activity Cost Driver. Surgical hours (SH) Number of patients. Square feet Usage 12,000 800 3,300 The two main surgical units and their actual activity usage follow. Actual Activity Usage Surgical Service Hours General surgery 3,800 Patients 600 Square Feet 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. 1. Compute activity rates using activity-based costing. Budgeted Cost Activity Supplies Patient services Building cost $ Budgeted Activity Usage Activity Rate 2,304,000 12,000 surgical hours $ 192 per surgical hour 52,000 396,000 800 number of patients 3,300 square feet $ 65 per patient $ 120 per square foot 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 Supplies Patient services Building cost Activity Usage surgical hours patients square feet -Activity rate- Allocated Cost per surgical hour $ 729,600 Orthopedic Surgery Supplies Patient services Building cost Overhead cost per Patient Activity Usage----- -Activity rate---- Allocated Cost surgical hours patients square feet