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. Activity Cost Pool Professional salaries Patient services and supplies Building cost Cost Cost Driver $2,035, 098 Professional hours 35,000 Number of patients 200,000 Square feet Driver Quantity 11 , 700 1,600 The two main surgical units and their related data follow Service General Surgery Orthopedic surgery Hour's Square Feet Patients 3,000 650 450 8,000 950 250 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 want Round vour final answers to whole dollar.) 1 ompute the cost per cost driver for each of the three activity cost pools. Use the results to allocate costs to both the general and the orthopedic surgery units. Compute total cost and average cost per patient for both the general surgery and the 1c surgery units. (Round your final answers to whole dolior.) General Surgery Activity driver Overhead incurred Orthopedic Activity driver incurred Overhead Cost Activity Rate tional stane services and supplies ott Activity Drivers Professional hours Number of patients Square feet