Optimal Health is an outpatient surgical clinic. The clinic's three activities, their overhead cost, and their cost drivers follow.

$\backslash$table$[[,,,$Budgeted Activity$],[$Activity$,$Budgeted Cost,Activity Cost Driver,Usage$],[$Supplies$,$$$2,040,000,$Surgical hours $($SH$),10,000],[$Patient services,$36,000,$Number of patients,$400],[$Building cost$,372,000,$Square feet,$2,400]]$

The two main surgical units and their actual activity usage follow.

$\backslash$table$[[,$Actual Activity Usage$],[$Service$,$Surgical,,$],[$Gours$,$Patients,Square Feet,$],[$General surgery,$2,900,300,720],[$Orthopedic surgery,$7,100,100,1,680]]$

Required:

Compute activity rates using activity$-$based costing.

Allocate overhead cost to the general surgery and to the orthopedic surgery units. Compute overhead cost per patient for each surgery unit.

Compute activity rates using activity$-$based costing.

$\backslash$table$[[$Activity$,$Budgeted Cost,Budgeted Activity Usage,Activity Rate$],[$Supplies$,,,,,],[$Patient services,,,,,$],[$Building cost$,,,,,],[,,,,,]]$