Optimal Health is an outpatient surgical clinic. The clinic's three activity cost pools and their cost drivers follow. Budgeted Activity Activity Supplies Budgeted Cost $ 200,000 Activity Cost Driver Surgical hours Patient services 37,500 300,000 Number of patients Square feet Building cost The two main surgical units and their actual cost driver usage follow. Actual Cost Driver Usage Hours Patients Square Feet Service General surgery Orthopedic surgery 2,500 7,500 400 100 Required: 720 1,280 Usage 10,000 500 2,000 1. Compute activity rates using activity-based costing. 2. Allocate overhead costs to both the general surgery and the orthopedic surgery units. Compute total overhead cost and aver overhead cost per patient for both surgery units. 1. Compute activity rates using activity-based costing. Activity Supplies Budgeted Cost Budgeted Driver Activity Rate Patient services Building cost 2. Allocate overhead costs to both the general surgery and the orthopedic surgery units. Compute total overhead cost and average overhead cost per patient for both surgery units. General surgery Supplies -Activity rate- Activity Usage Allocated Cost