\begin{tabular}{|c|l|c|} \hline \multicolumn{1}{|c|}{ Item } \\ \hline Ex. & Cost of X-ray film used in the old machine & Cost \\ \hline 1. & Cost of the old X-ray machine & Differential Cost \\ \hline 2. & The salary of the head of the Radiology Department \\ \hline 3. & The salary of the head of the Laboratory Department \\ \hline 4. & Cost of the new color laser printer \\ \hline 5. & Rent on the space occupied by Radiology \\ \hline 6. & The cost of maintaining the old machine \\ \hline 7. & Benefits from a new DNA analyzer \\ \hline 8. & Cost of electricity to run the X-ray machines \\ \hline \end{tabular} \begin{tabular}{|c|l|l|l|} \hline Ex. & Catered food served to patients & A particular patient & Direct Cost \\ \hline 1. & The wages of pediatric nurses & The pediatric department & \\ \hline 2 & Prescription drugs & A particular patient & \\ \hline 3 & Heating the hosnital & The nerfiatric denartment & \\ \hline \end{tabular}