26) Butler Hospital wants to estimate the cost for each patient stay. It is a general health care facility offering only basic services and not specialized services such as organ transplants. Required: a. Classify each of the following costs as either direct or indirect with respect to each patient. b. Classify each of the following costs as either fixed or variable with respect to hospital costs per day. 27) The list of representative cost drivers in the right column below are randomized with respect to the list of functions in the left column. That is, they do not match. Required: Match each business function with its representative cost driver