Use the information presented in Table 3 to expand the ABC model for WYNK to include the direct costs. Determine the doctors' compensation and the malpractice costs per unit for each cost object. Table 3 WYNK' Direct Costs and Direct Cost Drivers Direct Costs: Malpractice insurance Doctors' compensation Total direct costs $329,976 $2,020,775 $2,350,751 Information about Cost Objects: No-Charge office visit Avg MD 20 Minutes Count 1424 Tot MD Min 28,480 18 7 14 45 270 175 420 1,800 7,020 6.960 16,645 117 87 288 Chargeable office visits: 99213_Office/ outpatient visit, est level 1 15 99214_Office/ outpatient visit, est level 2 25 99242_Office consultation, level 1 30 99243_Office consultation, level 2 40 99244_Office consultation, level 3 60 99245_Office consultation, level 4 80 Total chargeable office visits Chargeable hospital visits: 99251_Initial inpatient consult, level 1 20 99252_Initial inpatient consult, level 2 32 99253_Initial inpatient consult, level 3 45 99254_Initial inpatient consult, level 4 65 99255_Initial inpatient consult, level 5 88 99262_Follow-up inpatient consult, level 2 20 99263_Follow-up inpatient consult, level 3 30 5 20 99 184 217 4 1 530 100 640 4,455 11,960 19,096 80 30 36,361 Surgeries /procedures: Coronary Artery Bypass Graft (CABG) Renal Access Vascular Bronch/Mediastinoscopy Thoracotomy Trach Pacemaker /AICD Debridement Other cardiac surgery Valve repair / replacement Other surgery 320 243 163 125 132 75 128 54 220 248 200 421 18 68 82 223 60 53 134,720 4,374 11,084 10,250 29,436 4,500 6,784 1,080 33,220 33,232 16,400 285,080 20 151 134 82 1312 Total MD minutes for all services rendered 366,566 Use the information presented in Table 3 to expand the ABC model for WYNK to include the direct costs. Determine the doctors' compensation and the malpractice costs per unit for each cost object. Table 3 WYNK' Direct Costs and Direct Cost Drivers Direct Costs: Malpractice insurance Doctors' compensation Total direct costs $329,976 $2,020,775 $2,350,751 Information about Cost Objects: No-Charge office visit Avg MD 20 Minutes Count 1424 Tot MD Min 28,480 18 7 14 45 270 175 420 1,800 7,020 6.960 16,645 117 87 288 Chargeable office visits: 99213_Office/ outpatient visit, est level 1 15 99214_Office/ outpatient visit, est level 2 25 99242_Office consultation, level 1 30 99243_Office consultation, level 2 40 99244_Office consultation, level 3 60 99245_Office consultation, level 4 80 Total chargeable office visits Chargeable hospital visits: 99251_Initial inpatient consult, level 1 20 99252_Initial inpatient consult, level 2 32 99253_Initial inpatient consult, level 3 45 99254_Initial inpatient consult, level 4 65 99255_Initial inpatient consult, level 5 88 99262_Follow-up inpatient consult, level 2 20 99263_Follow-up inpatient consult, level 3 30 5 20 99 184 217 4 1 530 100 640 4,455 11,960 19,096 80 30 36,361 Surgeries /procedures: Coronary Artery Bypass Graft (CABG) Renal Access Vascular Bronch/Mediastinoscopy Thoracotomy Trach Pacemaker /AICD Debridement Other cardiac surgery Valve repair / replacement Other surgery 320 243 163 125 132 75 128 54 220 248 200 421 18 68 82 223 60 53 134,720 4,374 11,084 10,250 29,436 4,500 6,784 1,080 33,220 33,232 16,400 285,080 20 151 134 82 1312 Total MD minutes for all services rendered 366,566