Consider the descriptions of management accounting provided in the chapter to identify management accounting information needs for the following:

a. The managers of (1) a patient unit, where patients stay while being treated for illness or while recuperating from an operation, and (2) the radiology department, where patients obtain X-rays and receive radiological treatment

b. The manager of a nursing service who hires and assigns nurses to all patient units and to specialty services, such as the operating room, emergency room, recovery room, and radiology room

c. The chief executive officer of the hospital. Be sure to address the content, frequency, and level of aggregation of information needed by these different managers.