Exercise 17-18 Activity-based costing LO P3 Surgery Center is an outpatient surgical clinic that was profitable for many years, but Medicare has cut its reimbursements by as much as 30%. 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 clinic's three activity cost pools and their cost drivers follow Activity Cost Pool Cost Cost Driver Delver Quantity Professional salaries $2,223,000 Professional hours Patient services and supplies 11,400 38,480 Number of patients 740 Building cost 221,400 square feet 1,640 The two main surgical units and their related data follow. Square Teet 670 Patients 470 General sur Orthopedic surgery 3.200 8,200 970 270 Orthopedic surgery requires more space for patients, supplies, and equipment Required: 1. & 2. Compute the cost per cost driver for each of the three activity cost pools. Use the results to allocate costs to both the general the other smarynis Comte total cost and average cost per patient for both the general surgery and the Required: 1. & 2. Compute the cost per cost driver for each of the three activity cost pools. Use the results to allocate costs 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. (Round your final answers to whole dollar.) General Sur Overhead Cont Activity Rate Activity driver incurred Activity Professional salarios Patient services and supplies Building cost Activity Drivers Professional hours Number of patients Square feet General Surgery Activity driver Overhead incurred assigned Orthopedic Surgery Activity driver Overhead assigned Incurred Activity Rate 5