Optimal Health is an outpatient surgical clinic. The clinic's three activities, their overhead cost, and their cost drivers follow. Activity Supplies Budgeted Cost $ 2,625,000 32,000 390,000 Activity Cost Driver Surgical hours (SH) Number of patients Square feet Budgeted Activity Usage 15,000 Patient services Building cost The two main surgical units and their actual activity usage follow. 400 3,900 Actual Activity Usage Surgical Service Hours General surgery 4,400 Orthopedic surgery. 10,600 Patients 300 100 Square Feet 910 2,990 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 $ 2,625,000 32,000 390,000 Budgeted Activity Usage Activity Rate 15,000 surgical hours $ 15,000 per surgical hour 400 number of patients 3,900 square feet $ 60 per patient $ 120 per square foot 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 Supplies Activity Usage 4,400 surgical hours -Activity rate- Allocated Cost 140 per surgical hour