This is a refresher of last weeks' material You are the manager of the Radiology Department for the local hospital. The following items are listed in your cost statements for the month. Do you agree or disagree with the budget director's assignment of each cost? Cost item assignment Agree/Disagree Staff salaries direct, variable X-ray film direct, fixed Telephone service allocated based on square footage Utilities direct, variable Dietary services allocated based on % of total meals served Laundry services variable, based on patient volume Professional liability fixed, direct insurance Federal permit to fixed, direct Operate a Nuclear Medicine Unit Administration fixed, allocated Manager's salary fixed, direct