Optimal Health is an outpatient surgical clinic. The clinic's three activities, their overhead cost, and their cost drivers follow.

$\backslash$table$[[$Activity$,$Budgeted cost,Activity Cost Driver,$\backslash$table$[[$Budgeted Activity$],[$Usage$]]],[$Supplies$,$$$2,200,090,$Surgical hours $(SH),10,000],[$Patient services,$52,000,$Number of patients,$800],[$Building cost$,377,000,$Square feet,$2,900]]$

The two main surgical units and their actual activity usage follow.

$\backslash$table$[[,$Actual Activity Usage$],[,$Surgical,,$],[$Service$,$Hours,Patients,Square Feet$],[$General surgery,$3,100,600,800],[$Orthopedic surgery,$6,900,200,2,100]]$

Requlred:

Compute activity rates using activity$-$based costing

Allocate overhead cost to the general surgery and to the orthopedic surgery units. Compute overhead cost per patient for each surgery unit

Allocate overhead cost to the general surgery and to the orthopedio surgery units. Compute overhead cost per patient for each surgery unit