We Care 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 clinics three cost centers and their cost drivers follow. Cost Center Cost Cost Driver Driver Quantity Professional salaries $1,500,000 Professional hours 10,000 Patient services and supplies 25,000 Number of patients 500 Building cost 150,000 Square feet 1,500 The two main surgical units and their related data follow. Service Hours Square Feet* Patients General surgery 2,500 500 400 Orthopedic surgery 7,500 1,000 100 * Orthopedic surgery requires more space for patients, supplies, and equipment. Required: 1. Compute the cost per cost driver for each of the three cost centers. 2. Use the results from part 1 to allocate costs from each of the three cost centers 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