A partial list of Cottonwood Medical Center's costs is provided below.

1. What would be Cottonwood Medical Center's most logical definition for the final cost object? SelectService levelHospital levelPatient levelItem 1

2. Identify whether each of the costs is to be classified as a direct cost or an indirect cost. For purposes of classifying each cost as direct or indirect, use the patient as the cost object.

Costs	Classification
a. Depreciation of X-ray equipment.	SelectDirectIndirectItem 2
b. Salary of the nutritionist.	SelectDirectIndirectItem 3
c. Cost of advertising hospital services on television.	SelectDirectIndirectItem 4
d. Cost of improvements on the employee parking lot.	SelectDirectIndirectItem 5
e. Cost of blood tests.	SelectDirectIndirectItem 6
f. Operating room supplies used on patients (catheters, sutures, etc.).	SelectDirectIndirectItem 7
g. Cost of patient meals.	SelectDirectIndirectItem 8
h. Cost of X-ray test.	SelectDirectIndirectItem 9
i. Depreciation on patient rooms.	SelectDirectIndirectItem 10
j. Overtime incurred in the Patient Records Department due to a computer failure.	SelectDirectIndirectItem 11
k. Cost of maintaining the staff and visitors' cafeteria.	SelectDirectIndirectItem 12 {C}
l. General maintenance of the hospital.	SelectDirectIndirectItem 13 {C}
m. Utility costs of the hospital.	SelectDirectIndirectItem 14 {C}
n. Cost of drugs used for patients.	SelectDirectIndirectItem 15 {C}
o. Training costs for nurses.	SelectDirectIndirectItem 16 {C}
p. Doctor's fee.	SelectDirectIndirectItem 17
q. Cost of laundry services for operating room personnel.	SelectDirectIndirectItem 18
r. Nurses' salaries.	SelectDirectIndirectItem 19
s. Salary of intensive care personnel.	SelectDirectIndirectItem 20
t. Cost of intravenous solutions used for patients.	SelectDirectIndirectItem 21
u. Cost of new heart wing.	SelectDirectIndirectItem 22