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1. For an Emergency Room department in a hospital setting, give one example of a direct cost and one example of an indirect cost. 2.

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1. For an Emergency Room department in a hospital setting, give one example of a direct cost and one example of an indirect cost. 2. What is the goal of cost allocation within an organizational context. 3. Define what a cost pool is. 4. Define what a cost driver is. 5. Name one characteristic of an effective cost driver. 6. What is the difference between a revenue center and a cost center under the direct method of cost allocation

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