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 $ 1,850,000 Surgical hours (SH) 37,600 Number of patients 488, eee Square feet Budgeted Activity Usage 1e,eee 5ee 4, eee The two main surgical units and their actual activity usage follow. Actual Activity Usage Surgical Service Hours Patients Square Feet General surgery 4,000 Orthopedic surgery 6,080 100 3,170 400 830 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 Patient services Building cost 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 Orthopedic Surgery -----Activity Usage----- -----Activity rate----- Allocated Cost Supplies 0 Patient services 0 Building cost 0