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 Budgeted Activity Budgeted Cost $ 2,880,000 42,000 340,000 Activity Cost Driver Surgical hours (SH) Number of patients Square feet Usage 16,000 500 3,400 The two main surgical units and their actual activity usage follow. Actual Activity Usage Surgical Service Hours General surgery 3,900 Orthopedic surgery 12,100 Required: Patients 400 100 Square Feet 860 2,540 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