Optimal Health is an outpatient surgical clinic. The clinic's three activities, their overhead cost, and their cost drivers follow. Activity Budgeted Activity Supplies Patient services Building cost Budgeted Cost $ 2,625,000 Activity Cost Driver Surgical hours (SH) 32,000 390,000 Number of patients Square feet The two main surgical units and their actual activity usage follow. Actual Activity Usage Surgical Service Hours General surgery 4,400 Patients 300 Square Feet Orthopedic surgery 10,600 100 910 2,990 Required: Usage 15,000 400 3,900 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 Building cost Budgeted Cost Budgeted Activity Usage 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 1. Compute activity rates using activity-based costing. Activity Supplies Patient services Building cost Budgeted Cost Budgeted Activity Usage 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 Orthopedic Surgery Supplies Patient services Building cost Overhead cost per patient ---Activity Usage..... ...Activity rate- Allocated Cost