refer to exhibit one and answer the following questions (20 marks) - Please calculate direct vs indirect costs? (4 marks) - Please calculate the full cost? (3 marks) - Please calculate break-even point (3 Dollars in Millions Income Statement 2012 2011 2010 Patient service revenue $439,972 $444,517 $416,091 Contributions and bequests 157,670 147,768 111,483 Investment return 40,205 -6,501 38,870 Gain on sale of fixed assets 62,891 772 0 Other revenues 9,304 16,543 11,560 _________ _________ _________ Total revenues 710,042 603,099 578,004 Medical services 447,479 464,174 429,030 Education and research 74,825 71,528 74,203 Other program services 28,399 35,041 30,323 Fund raising 9,473 9,019 10,693 Depreciation 24,745 31,600 28,143 Other expenses 53,861 30,370 26,336 _________ _________ _________ Total expenses 638,782 641,732 598,728 _________ _________ _________ Increase in net assets $71,260 ($38,633) ($20,724) 3 Based on Consolidated Financial Statements of HWZOA, December 31, 2012, available at: http://www.hadassah.org/atf/cf/%7Bc5635898-b00e-4d94-a7b2-83923583c269%7D/CY2012-AUDITREPORT.PDF MANAGEMENT CONTROL CHALLENGES AT HADASSAH UNIVERSITY HOSPITAL - MT. SCOPUS 12 Balance Sheet 2011 2010 Cash and cash equivalents $70,001 $74,573 Accounts receivable for medical services 99,686 104,487 Contributions and bequests receivable 91,731 145,468 Investments 411,548 511,589 Property, plant and equipment 674,873 604,100 Other assets 57,841 80,806 _________ _________ Total assets $1,405,680 $1,521,023 Accounts payable