Optimal Health is an outpatient surgical clinic. The clinic's three activities, their overhead cost, and their cost drivers follow. Budgeted Activity Activity Supplies Budgeted Cost $ 2,090,000 Patient services Building cost The two main surgical units and their actual activity usage follow. 26,000 341,000 Activity Cost Driver Surgical hours (SH) Number of patients Square feet Usage 11,000 400 3,100 Actual Activity Usage Surgical Service Hours General surgery 3,600 Patients 300 Square Feet Orthopedic surgery 7,400 100 810 2,290 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 Building cost Orthopedic Surgery Supplies Patient services Building cost Overhead cost per patient -----Activity Usage----- -----Activity rate----- Allocated Cost