Fill in the blanks for the ABC analysis process map. Based on the process map, calculate the assigned indirect costs using the traditional method. Explain the pros and cons of this in comparison to activity-based costing. Using the process map, which activity should be charged the highest amount of associated indirect costs? The lowest?

Surgeon Process Map for ABC Analysis Total Indirect Costs = $280,000 Traceable Costs $30,000 $42,000 $208,000 Activity Supervision Consultation Surgery # of Patients Seen # of Operations Cost Driver # of Patients Seen Cost Object- Care Needed High 207 High 207 High 200 Low 400 Low 400 Low 245 Cost per Unit Driver High $10,231 High High Total Cost per Activity Low Low $27,677 Low $30,000 $42,000 $208,000