Surgery Center is an outpatient surgical clinic that was profitable for many years, but Medicare has cut its reimbursements by as much as 30%. 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 Professional salaries Patient services and supplies Building cost Cost Cost Driver $1,144,000 Professional hours 18,720 Number of patients 96,600 Square feet Driver Quantity 8,800 480 1,380 The two main surgical units and their related data follow. Service General surgery Orthopedic surgery Hours 1,900 6,900 Square Feet 540 840 Patients 340 140 * 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 Surgery Orth Activity Overhead Cost Activity Drivers Activity Rate Activity driver incurred Overhead assigned Activity driv incurred Professional salaries Patient services and supplies Building cost Professional hours Number of patients Square feet General Surgery Activity driver incurred Orthopedic Surgery Activity driver Overhead assigned incurred Overhead assigned