Surgery Center 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 esumate 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 $889, eee Professional hours 8,000 Patient services and supplies 14,000 Number of patients Building cost 65,620 Square feet 40 1,3ee The two main surgical units and their related data follow Service General surgery Orthopedic surgery Hours 1. See 6,500 Square Feet 50e see Patients 3ee 180 Orthopedic surgery requires more space for patients, supplies, and equipment Overhead Cost General Sur Active incred Activity Rate Activity Professional salaries Patient services and supplies Building cost Activity Drivers Professional hours Number of patients Square foot + 167 points General Surgery Activity driver Overhead incurred Orthopedie by Activity driver Overhead signed incurred Activity Rate Activity Drivers Professional hours Number of patients Square foot