The total fixed and variable costs include personnel, materials and equipment, overhead, and any other expenditures directly related to delivering ECRHS's home health services. Wages and reimbursements for medical professionals such as doctors, nurses, home health aides, and office workers are all part of personnel expenses (U.S. Department of Health and Human Services, 2020). You should expect to pay for medical supplies, PPE, cleaning supplies, and any required equipment, among other things, when it comes to supplies and equipment. Rent, utilities, insurance, and other expenses associated with running a home healthcare business are all examples of overhead (U.S. Department of Health and Human Services, 2020). The price tag may also increase if you invest in advertising, travel, or instruction