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 Cost Activity Cost Driver $ 2,424,000 Surgical hours (SH) 33,000 Number of patients 330,000 Square feet Budgeted Activity Usage 12,000 500 2,200 The two main surgical units and their actual activity usage follow. Service General surgery Orthopedic surgery Actual Activity Usage Surgical Hours Patients Square Feet 2,700 300 740 9,300 200 1,460 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. Budgeted Activity Usage Activity Rate 1. Compute activity rates using activity-based costing. . Activity Budgeted Cost Supplies $ 242,400 Patient services 33,000 Building cost 330,000 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 Budgeted Activity Usage Activity Rate www www my wwww Activity Budgeted Cost Supplies $ 242,400 Patient services 33,000 Building cost 330,000 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 Overhead cost per patient -----Activity Usage----- -----Activity rate----- Allocated Cost Orthopedic Surgery Supplies 0 Patient services 0 Building cost 0