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

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