TABLE 2: New Estimate of Direct Costs TOTALS HD PD Supply Costs 35 975,000 $ 575,000 $300,000 Equipment Costs 140,000 119,000 21,000 Nursing Services 860,000 731,000 129,000 Total Direct Costs $1,975,000 $1,525,000 $450,000 Next, Thomas split the remaining General Overhead costs into four cost pools with four cost drivers (See Table 3 below}: TABLE 3: New Overhead Cost Poois and Cost Drivers EST. COST OVERHEAD COST POOL SIZE COST DRIVER DRIVER UNITS Facility Costs $250,000 Sq Ft of Space 25,000 Sq Ft Administration and Support 350,000 No. of Patients 200 Patients Systems and Medical Records 140,000 No. of Treatments 35,000 Tmts Utilities 60 000 Est KW Hours 600,000 Hrs TOTAL $800,000