C. Average nursing costs for the 8-for profit hospitals in the sample are only $318.52 per patient day or $33.07 per patient day less than the $351.59 average cost experienced by the 32 not for profit hospitals. How can this fact be reconciled with the estimated coefficient of -39.156 for the for profit status variable?

D. Would such an approach for nursing cost estimation have practical relevance for publicly funded nursing cost reimbursement systems?