34. (Effectiveness measures) Lakeside Wellness Center has used funds during 2001 for the following purposes. Provide nonmonetary, surrogate measures that would help evaluate the effectiveness of the monies spent.

a. Sent two cost accounting staff members to seminars on activity-based costing.

b. Installed a kidney dialysis machine.

c. Built an attached parking garage for the hospital.

d. Redecorated the main lobby.

e. Placed a full-page advertisement in the local Yellow Pages.

f. Acquired new software to track patient charges and prepare itemized billings.