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 Processional salaries Patient services and supplies Building cost Cost Cost Driver $1,440.000 Professional hours 24,080 Number of patients 231,400 square feet Driver Quantity 9,600 560 1,460 The two main surgical units and their related data follow. Tervice General wurgery Orthopedic surgery Hous 2,100 7,300 quare Teat. Patients 500 380 180 * 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) Overband Con General Surgery Activity driver Overhead incurred Activity Rate Acovilyn ner Activity Professional salone Pation services and supplies Building cost Activity Drivers Professional hours Number of patients Square feet Patients 380 180 supplies, and equipment three activity cost pools. Use the results to allocate costs to both the general al cost and average cost per patient for both the general surgery and the whole dollar) General Surgery Activity driver Overhead incurred masigned Orthopedic Surgery Activity driver Overhead assigned incurred Activity Rato Activity Drivers Professional hours Number of patients Square feet