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 Number of patients Square feet The two main surgical units and their actual activity usage follow. Budgeted Cost $ 2,200,000 30,000 378,000 Activity Cost Driver Surgical hours (SH) Budgeted Activity Usage 10,000 400 2,800 Actual Activity Usage Surgical Service Hours General surgery 3,000 Patients 300 Square Feet 800 Orthopedic surgery 7,000 100 2,000 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 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.