i need some assistance with a & b. thank you.

a. How many cost centers should be established given these expenses? b. What expenses on the list should be included in each cost center? To facilitate the discussions, please use different threads to indicate the cost centers. Then other students can assign the specific expenses to the cost centers under the thread. However, if you think one cost center is not right, you can establish a new cost center with a new thread. Other students will assign the expenses to your cost center. Let's see which cost centers win the most votes! . Assignment Exercise 6-1: Grouping Expenses by Cost Center The Metropolis Health System's Rehabilitation and Wellness Center offers outpatient thera and return-to-work services plus cardiac and pulmonary rehabilitation to get people back to normal way of living. The Rehabilitation and Wellness Center expenses include the following Nursing Salaries Physical Therapist Salaries Occupational Therapist Salaries Cardiac Rehab Salaries Pulmonary Rehab Salaries Patient Education Coordinator Salary Nursing Supplies Physical Therapist Supplies Occupational Therapist Supplies Cardiac Rehab Supplies Pulmonary Rehab Supplies Training Supplies Clerical Office Supplies Employee Education Example of Cost Centers Revenue Generating Cost Center Non-Revenue Generating Cost Center Exhibit 6-1 Nursing Services and Other Profesional Services Center Nursing Services Cost Center Routine Medical Surgical $390,000 Operating Room 10.000 Intensive Care Units 40.000 ON-Nursery 15.000 Other 36.000 Total $510,000 Exhibit 6-2 General Services and Support Services Cost Centers General Services Cost Center Dietary $97,000 Maintenance 92,000 Laundry 27,000 Housekeeping 45.000 Textbook Security 5,000 Medical Records 30,000 P50 Total $294,000 ook Other Professional Service Cost Center Laboratory Hali 190.000 CTS 18,000 128.000 Very nice 1.000 Medical and Sub T.000 Operating Room and Anths 1420 Hepatory The Physical Therapy 1.000 EK 16.000 Support Services Cou Center General $455,000 Insurance 24,000 Social Security Thes 112,000 Employee Welfare 188,000 Pension 13,000 Total $822,000 Ambulancese Sultance Abu Home Health and Hospite 4 120.000 12. 51.215,000 11 Direct Cost vs. Indirect Cost Direct costs are specifically associated with a particular cost object (e.g. a patient or a department) Direct costs are directly attributable to the cost object E.g. cost of medical supplies used in emergency department And it can't be attributable to other department Therefore, it is a direct cost