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

Activity	Budgeted Cost	Activity Cost Driver	Budgeted Activity Usage
Supplies	$ 2,880,000	Surgical hours (SH)	16,000
Patient services	42,000	Number of patients	500
Building cost	340,000	Square feet	3,400

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

Service	Actual Activity Usage
	Surgical Hours	Patients	Square Feet
General surgery	3,900	400	860
Orthopedic surgery	12,100	100	2,540

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.