The chief financial officer of a hospital wants to evaluate the year-to-year change in expenses by area. What areas had the highest and lowest growth, and what recommendations would you give the CFO regarding further investigation?

Operating Expenses	31-Dec-21	31-Dec-22	$ Change	% Change
General surgery	$16,500,000	$17,000,000	$500,000	3.00%
Internal medicine	12,300,000	12,600,000	300,000	2.40%
Oncology	10,900,000	11,700,000	800,000	7.30%
OB/GYN	7,600,000	7,800,000	200,000	2.60%
Emergency	4,500,000	4,900,000	400,000	8.90%
Ambulatory care	7,200,000	7,400,000	200,000	2.80%
Administration	22,600,000	24,100,000	1,500,000	6.60%
Depreciation	8,100,000	8,300,000	200,000	2.50%
Interest	3,200,000	3,100,000	-100,000	-3.10%
Total Expenses	$92,900,000	$96,900,000	$4,000,000	4.30%