Surgery Center is an outpatient surgical clinic 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 drivers follow Activity Cost Pool Cost Cost Driver Professional salaries Patient services and supplies Building cost iver Quantity $1,008,000 Professional hours 16,280 Number of patiente 80,400 Square feet 8,400 440 1,340 The two main surgical units and their related data follow Hours Square Feet*Patient 1,700 6,700 Service General surgery Orthopedic surgery 520 820 320 120 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 llocate 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. Prex 5ofs l Next