Surgery Center is an outpatient surgical cinic that was profitable 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 divers follow. The two main surgical units and their related data follow - Orthopedic surgery requires more space for patients, supplies, and equipment Required: 1. \& 2 Compute the cost per cost diver 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 averoge cost per patient for both the general surgery and the orthopedic surgery units (Round your finol answers to whole doller) a L Lompute the cost per cost ariver tor eacn or the tnree activity cost poois, use the resuris to anocate costs to doth me generai urgery and the orthopedic surgery units. Compute total cost and average cost per patient for both the general surgery and the ithopedic surgery units. (Round your final answers to whole dollar.) cost per patient for both the general surgery and the