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 Coat $ 2,520,000 39,000 441,000 Activity Cost Driver Surgical hours (SH) Number of patients Square feet Usage 10,000 600 3,500 The two main surgical units and their actual activity usage follow. Actual Activity Usage Burgical Service Hours General surgery 4,000 Patients 450 Square Feet 800 Orthopedic surgery 6,000 150 2,700 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.