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$,$$$2,394,000,$Surgical hours $($SH$),14,000],[$Patient services,$56,000,$Number of patients,$800],[$Building cost$,378,000,$Square feet,$2,700]]$

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

$\backslash$table$[[,$Actual Activity Usage$],[,$Surgical,,$],[$Service$,$Hours,Patients,Square Feet$],[$General surgery,$3,200,600,750],[$Orthopedic surgery,$10,800,200,1,950]]$

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.