The two main surgical units and their actual activity usage follow.

$\backslash$table$[[,$Actual Activity Usage$],[,$Surgical,,$],[$Service$,$Hours,Patients,Square Feet$],[$General surgery,$3,400,400,700],[$Orthopedic surgery,$12,600,100,2,300]]$

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.