The following information relates to Questions 1 and 2. Round each answer to 2 dec places (if rounding is required). Sparkling Dental Clinic group provides two types of services: regular check-ups and surgeries. The cost of resources and their resource drivers collected for the month just ended are as follows. Resources Cost of Resources ($) Resource Drivers Quantity of Resource Drivers Salaries-dentist 177,300 No. of dentists 9 Salaries-others 30,000 No. of employees 15 Supplies 48,000 No. of treatments 600 Computer depreciation 4,000 No. of computers 5 Total: 259, 300 The following is a list of the main activities undertaken in providing regular check-ups and surgeries for the month just ended. Activities Quantity of Resource Drives Consumed Resource Consumption 4 Employees Keeping patient records 5 Computers 6 Dentists Cleaning & polishing 6 Employees 300 Treatments 3 Dentists Surgeries 5 Employees 300 Treatments Question 1 Under an activity-based costing (ABC) system, what is the cost per resource driver for dentists? $0 per dentist Question 2 Under an ABC system, what is the cost of surgeries? In your calculations, please assume that the costs of salaries-others and supplies allocated to surgeries are $10,000 and $24,000, respectively. $0