$1.$ Compare FMMG$\text{'}$s Process Costs to the averages of all private thoracic practices, and to the other three practices in the benchmarking group. Which business processes are significantly higher or lower than the other practices?. What business conclusions can be drawn from this data? What are the implications for process improvement and cost reduction?Table $1$

Process Costs and Practice Information

Note: Four separate business processes are often bundled together and are known as the Reimbursement processes, and the

total of these four processes is noted separately in $($a$).$ Two business processes $($Sust Bus and Facility$)$ are reallocated to the

other processes in the ABC model, rather than directly to the cost objects, so the costs of these two processes are included in

the other listed processes. The costs of each of these two business processes are listed for information purposes only.