Please answer the following question

Surgery Center is an outpatient surgical clinic that was protable for many years, but Medicare has cut its reimbursements by as much as 40%. 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 activity cost pools and their cost drivers follow. Activity Cost Pool Cost Cost Driver Driver Quantity Professional salaries $1,008,000 Professional hours 8,400 Patient services and supplies 16,280 Number of patients 440 Building cost 80,400 Square feet 1,340 The two main surgical units and their related data follow. Service Hours Square Feet" Patients General surgery 1,700 520 320 Orthopedic surgery 6,700 ... 8E2\" 120 * Orthopedic surgery requires more space for patients, supplies, and equipment. Required: 1. & 2. Compute the cost per cost driver for each of the three activity cost pools. Use the results to allocate costs 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. (Round your nal answers to whole dollar.) Professional salaries Patient services and supplies Building cost