Optimal Health is an outpatient surgical clinic. The clinic's three activities, their overhead cost, and their cost drivers follow.Activity SuppliesPatient servicesBuilding costBudgeted Cost Activity Cost Driver$ $2,625,000$Surgical hours $($SH$)32,000$Number of patients$390,000$Square feetBudgeted ActivityUsage$15,0004003,900$The two main surgical units and their actual activity usage follow.Actual Activity UsageServiceGeneral surgeryOrthopedic surgerySurgicalHours$4,40010,600$Patients$300100$Square Feet$9102,990$

Required:$1.$ Compute activity rates using activity$-$based costing$\mathrm{.}2.$ Allocate overhead cost to the general surgery and to the orthopedic surgery units. Compute overhead cost per patient for each surgery unit.