Appendix 2 Activity-Based Costing for a Hospital Deer Lodge Regional Hospital plans to use activity-based costing to assign hospital indirect costs to the care of patients. The hospital has identified the following activities and activity rates for the hospital indirect costs: Activity Activity Rate Room and meals $261 per day Radiology Pharmacy Chemistry lab Operating room $368 per image $46 per physician order $101 per test $820 per operating room hour The records of two representative patients were analyzed, using the activity rates. The activity information associated with the two patients is as follows: Patient Troy Patient Chad Number of days 5 days 11 days Number of images 5 images 6 images Number of physician orders 7 orders 9 orders Number of tests 3 tests 6 tests Number of operating room hours 4 hours 6.5 hours Determine the activity cost associated with each patient Patient Troy Patient Chad Activity Cost