Optimal Health is an outpatient surgical clinic. The clinic's three activity cost pools and their cost drivers follow. Activity Supplies Patient services Building cost Budgeted Activity Budgeted Cost $ 2,394,000 56,000 378,000 Activity Cost Driver Surgical hours Number of patients Square feet Usage 14,000 800 2,700 The two main surgical units and their actual cost driver usage follow. Actual Cost Driver Usage Service Hours Patients General surgery 3,200 Orthopedic surgery 10,800 600 200 Square Feet 750 1,950 Required: 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 average overhead cost per patient for both surgery units.