Health Co-op is an outpatient surgical clinic that 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 Solution 1.  average cost per patient = total cost/total patients = (2223000+38480+221400)/740=3,355.24 per patient 2. 3.  total cost for General surgery = 3200*195 + 470*52+670*135=$738890 average cost per patient for the general surgery unit=738890/470=$1572.11 per patient .