Patient Health is an outpatient surgical clinic that was profitable for many years, but Medicare has cut its reimbursements by as much as 50%. As a result, the clinic wants to better understand its costs. It decides to prepare an activity-based cost analysis, including an estimate of the average cost of both general surgery and orthopedic surgery. The clinic's three cost centers and their cost drivers follow, Cost Center Driver Quantity 12,000 Professional salaries Patient services and supplies Building cost Cost Cost Driver $2,424,000 Professional hours 33,000 Number of patients 330,000 square feet 500 2,200 The two main surgical units and their related data follow, Service Hours Square Patients Feet General surgery 2,700 740 300 Orthopedic 9,300 surgery 1,460 200 *Orthopedic surgery requires more space for patients, supplies, and equipment. Required: Complete the below table, 1. Compute the cost per cost driver for each of the three cost centers. Overhead Activity Cost Activity Drivers Activity Rate Professional salaries Patient services and supplies Building cost 2. Use the results from part 1 to allocate costs from each of the three cost centers to both the general surgery and the orthopedic surgery units. Compute total cost and average cost per patient for both the general surgery and the orthopedic surgery units. Activity General surgery Overhead Activity rate- driver Incurred assigned Professional salaries o Patient services and supplies Building cost 0 0 Orthopedic Surgery -Activity rate- Activity driver Incurred Overhead assigned 0 Professional salaries Patient services and supplies Building cost 0 0