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 estimate of the average cost of both general surgery and orthopedic surgery. The clinic's three activity cost pools and their cost drivers follow Retivity Cost Pool Professional salaries Patient services and supplies Building cost Cost Cost Driver $1,519,000 Professional hours 25,520 Number of patients 140.600 square feet Driver Quantity 9,800 580 The two main surgical units and their related data follow Service General Surgery Orthopedie surgery Hours 2.400 7.400 Square Feet 590 Patients * 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 final answers to whole dollar) Activity Overhead Cost Activity Drivers General Surgery Activity driver Overhead incurred signed Activity Rate Activity Professional salaries Patent services and supplies Building cost Help 590 General surgery Orthopedic surgery 2,400 7,400 390 190 890 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 final answers to whole dollar.) General S Activity Overhead Cost Activity Drivers Activity Rate Activity driver incurred Professional salaries Patient services and supplies Building cost Professional hours Number of patients Square feet equipment. cost pools. Use the results to allocate costs to both the general erage cost per patient for both the general surgery and the General Surgery Activity driver Overhead Incurred assigned Orthopedic Surgery Activity driver Overhead assigned incurred ity Drivers Activity Rate rofessional hours umber of patients quare feet