The Riverview community Health clinic delivered outpatient care only, i.e., all patients came to the center, were treated by a physician or nurse, and left. RCHC wanted to determine the cost of serving individual patients in order to obtain reimbursement from third-party payers. The clinic was divided into several patient care departments, one of which was Pediatrics. In this department, Physicians ' were salaried at the rate of exist25 per hour, and nurses at exist10 per hour. Direct costs of the Pediatrics Department for a typical month included the salaries of physicians and nurses that were applicable to activities other than direct patient care(exist3,000), depreciation on equipment (exist4,000) and supplies and medicines (exist5,000), for a total of exist 12,000. In a typical month the payroll of physicians and nurses applicable to direct patient care in the Pediatrics Department was approximately exist9,000. Direct costs of all other clinical departments totaled exist 80,000. In addition, there were two service centers at RCHC: occupancy and central administration. The information on Exhibit 1 relates to the allocation of costs for a typical month. Determine the full cost of the Pediatrics Department and all other clinical departments. What is the cost per Pediatric patient for a typical month? What, in your opinion should be the cost object of RCHC? Ignoring third-party reimbursement constraints, how should RCHC determine the price for this cost object