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	$ 200,000	Surgical hours (SH)	1,000
Patient services	37,500	Number of patients	500
Building cost	300,000	Square feet	2,000

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

Service	Actual Activity Usage
Surgical Hours	Patients	Square Feet
General surgery	250	400	720
Orthopedic surgery	750	100	1,280

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.