Exercise $1-1$ Identifying Direct and Indirect CostsNorthwest Hospital is a full$-$service hospital that provides everything from major surgery and emergency room care to outpatient clincs.For each cost incurred at Northwest Hospital, indicate whether it would most likely be a direct cost or an indirect cost of the specified cost object by placing an X in the appropriate column.#CostCost ObjectDirect CostIndirect CostEXCatered food served to patientsA particular patient$1$The wages of pediatric nursesThe pediatric department$2$Prescription drugsA particular patient$3$Heating the hospitalThe pediatric department$4$The salary of the head of pediatricsThe pediatric department$5$The salary of the head of pediatricsA particular pediatric patient$6$Hospital chaplain's salaryA particular patient$7$Lab tests by outside contractorA particular patient$8$Lab tests by outside contractorA particular department