We Care is an outpatient surgical clinic that was profitable for many years, but Medicare has cut its reimbursements by as much as 50%. 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 clinics three cost centers and their cost drivers follow.

[The following information applies to the questions displayed below.) We Care is an outpatient surgical clinic that was profitable for many years, but Medicare has cut its reimbursements by as much as 50%. 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 cost centers and their cost drivers follow. Cost Center Professional salarles Patient services and supplies Building cost Cost $ 1,700,000 25,000 149,000 Cost Driver Professional hours Number of patients Square feet Driver Quantity 10,000 600 1,500 The two main surgical units and their related data follow. Service Hours Square Feet Patients General surgery 2,500 500 200 Orthopedic surgery 7,500 1,000 400 Orthopedic surgery requires more space for patients, supplies, and equipment. 2. Use the results from part 1 to allocate costs from each of the three cost centers 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 intermediate calculations and final answers to the nearest dollar amount. Omit the "S" sign in your response.) Total Average cost per patient General surgery Orthopedic surgery