Using the process map, which activity should be charged the highest and the lowest amount of associated indirect costs? Explain the answer.

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Surgeon Process Map for ABC Analysis Total Indirect Costs $280,000 Traceable $30,000 $42,000 $208,000 Activity Supervision Consultation Surgery Cost Driver # of Patients Seen # of Patients Seen # of operations Cost Object Care Needed High 207 High 200 High 207 Low 400 Low 400 Low 245 Cost per Unit 49.42 69.19 467.42 Driver High $10,231 High $27,677.10 High $93,483.15 Total Cost Per Activity Low $19,768 Low $27,677 Low $114,516.85 $30,000 $42,000 $208,000 Surgeon Process Map for ABC Analysis Total Indirect Costs $280,000 Traceable $30,000 $42,000 $208,000 Activity Supervision Consultation Surgery Cost Driver # of Patients Seen # of Patients Seen # of operations Cost Object Care Needed High 207 High 200 High 207 Low 400 Low 400 Low 245 Cost per Unit 49.42 69.19 467.42 Driver High $10,231 High $27,677.10 High $93,483.15 Total Cost Per Activity Low $19,768 Low $27,677 Low $114,516.85 $30,000 $42,000 $208,000