Optimal Health is an outpatient surgical clinic. The clinic's three activities, their overhead cost, and their cost drivers follow. Budgeted Activity Activity Budgeted Cost Activity Cost Driver Supplies $ 2,865,000 Surgical hours (SH) Patient services Building cost 33,000 368,000 Number of patients Square feet The two main surgical units and their actual activity usage follow. Usage 15,000 500 3,200 Actual Activity Usage Surgical Service Hours General surgery 3,600 Patients 400 Square Feet 800 Orthopedic surgery 11,400 100 2,400