Pro-Craft Company computed the following activity rates to allocate overhead cost for the year. Activity Activity Rate Materials handling $ 61 per materials requisition Quality inspection $ 51 per inspection Utilities $ 6 per machine hour During January, the company produced the following two jobs. Allocate overhead cost to each job using the activity rates. Activity Cont Driver Materiale requisitions Inspections Machine hours Activity Usage Job Job D 6 4 9 5 355 255 Activity Rate Allocated Cost Allocate overhead based on actual activity usage Job A Activity Activity Usage Materials handling Quality inspection Utilities Total $ 0 Activity Rate Allocated Cost Allocate overhead based on actual activity usage Job B Activity Activity Usage Materials handling Quality inspection Uutes Total $ 0 Optimal Health is an outpatient surgical clinic. The clinic's three activities, their overhead cost, and their cost drivers follow. Activity Budgeted Cont Activity Cost Driver Supplies $ 1,800,000 Surgical hours (SH) Patient services 24,000 Number of patients Building cost 444,000 Square feet The two main surgical units and their actual activity usage follow. Budgeted Activity Usage 12,000 400 3,700 Service General surgery Orthopedic surgery Actual Activity Usage Surgical Hourn Patiento Square Feet 4,200 300 890 7,800 100 2,810 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. 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 Budgeted Driver Activity Rate 1. Compute activity rates using activity-based costing. Activity Budgeted Cost Supplies Patient services Building cost 2. Allocate overhead cost to the general surgery and to the orthopedic surgery units. Compute overhead cost per patient for each surgery unit. General surgery Activity Usage Activity rate- Allocated Cost Supplies Patient services Building cost Overhead cost per patient - Activity Usage - Activity rate... Allocated Cost 0 Orthopedic Surgery Supplies Patient services Building cost 0 10