what are key insights for **Part I: Calculation of Profit or Loss for Each Category** To determine if each category has a profit or loss, subtract the Expense from the Budget for each category. A positive result indicates a profit, and a negative result indicates a loss. 1. Routine Medical: $9,850,000 - $8,500,000 = +$1,350,000 2. Laboratory: $7,375,000 - $8,500,000 = -$1,125,000 3. Radiology: $5,825,000 - $5,500,000 = +$325,000 4. Pharmacy: $6,475,000 - $7,500,000 = -$1,025,000 5. Emergency Services: $2,200,000 - $3,000,000 = -$800,000 6. Operating Rooms: $5,620,000 - $7,000,000 = -$1,380,000 7. Anesthesiology: $4,680,000 - $6,000,000 = -$1,320,000 8. Respiratory Therapy: $4,213,000 - $5,500,000 = -$1,287,000 9. Physical Therapy: $2,567,000 - $2,500,000 = +$67,000 10. Cardiology: $3,489,000 - $3,250,000 = +$239,000 11. OB - Nursery: $3,982,000 - $2,500,000 = +$1,482,000 **Part II: Profitable and Loss-Making Categories** Profitable Categories: - Routine Medical - Radiology - Physical Therapy - Cardiology - OB - Nursery Categories with Losses: - Laboratory - Pharmacy - Emergency Services - Operating Rooms - Anesthesiology - Respiratory Therapy