Optimal Health is an outpatient surgical clinic. The clinic's three activities, their overhead cost, and their cost drivers follow. Activity Budgeted Cost Activity Cost Driver Budgeted Activity Usage Supplies $ 2,394,000 Surgical hours (SH) 14,000 Patient services 56,000 Number of patients 800 Building cost 378,000 Square feet 2,700 The two main surgical units and their actual activity usage follow. Service Actual Activity Usage Surgical Hours Patients Square Feet General surgery 3,200 600 750 Orthopedic surgery 10,800 200 1,950 Required: Compute activity rates using activity-based costing