To select the cost centers for GHA 3, you want to really look at the most logical way to group the variety of expense items that have been identified. In other words, you are looking to sort the expenses into "buckets" so that they are with similar expenses. There is definitely some flexibility in how you might approach this. As an example, if you take a some-what of a departmental approach, you would want to see how many different types of departments are represented by the expenses listed. At a deeper level of thinking, you want to consider how the organization actually functions in determining the appropriate cost centers. For instance, from the brief description, do you sense that cardiac and pulmonary rehab are functioning together as one 'department' (in which case you might want a single cost center for cardiac/pulmonary rehab)...or, do you sense that they are functioning independently (in which case you would need to create separate cost centers). For this assignment, you will likely identify 4-5 cost centers depending on the approach that you take.