$\backslash$table$[[,$Actual Activity Usage$],[$Service$,$Surgical,,$],[$General surgery,Hours,Patients,Square Feet$],[$Orthopedic surgery,$3,800,600,850],[,8,200,200,2,450]]$

Required:

Compute activity rates using activity$-$based costing.

Allocate overhead cost to the general surgery and to the orthopedic surgery units. Compute overhead cost per patient for each surgery unit.

$\backslash$table$[[1.$ Compute activity rates using activity$-$based costing.$],[\backslash$table$[[$Activity$,$Budgeted Cost,Budgeted Activity Usage,,$],[$Supplies$,,,,],[$Patient services,,,,$],[$Building cost$,,,,]]]]$

Allocate overhead cost to the general surgery and to the orthopedic surgery units. Compute overhead cost per patient for each surgery unit.

$\backslash$table$[[$General surgery,Activity Usage$-,$Activity rate$-,$Allocated Cost$],[$Supplies$,,],[$Patient services,,,$],[$Building cost$,,,],[,1,$Z$],[$Overhead cost per patient,$],[$Orthopedic Surgery,Activity Usage $-,-$Activity rate$-,$Allocated Cost$],[$Supplies$,-,,],[$Patient services,,st$,],[$Building cost$,,],[,,,-],[,,,]]$