Healthier Tomorrow Center (HTC) provides early childhood checkups and vaccinations for children in Jackson Heights. It pays annual rent of $36,000. There are two full-time staff, one of which is a nurse practitioner and the other one is an administrative assistant. The cost for both of them including fringe benefits are $175,000 a year. HTC spends an average of $16.50 per child for vaccines. In addition, it hires doctors on a per diem basis to provide exams. HTC needs one doctor for every 30 children. The cost of a doctor per day is $1,200. To manage the resource of doctors, HTC schedules appointment in advance and do not take walk-ins. HTC's office phone is on a specific plan. It pays $50 for the first 200 incoming or outgoing calls, any additional call will be charged $0.20.

Please list all expenses and categorized them based on the following: