Cost Allocation Strategy: How did you choose the appropriate cost allocation method(s) for your business plan, and what was the rationale behind this choice? Discuss how these methods affect your financial projections and the perceived profitability of the service line. Challenges and Trends: What potential challenges, including regulatory and ethical considerations, did you identify in developing your business plan? How did you address them? Additionally, how did you integrate current trends and emerging technologies in healthcare cost allocation and analysis into your plan