Classify each of the following as direct costs or indirect costs of operating the Pediatrics ward for children at the Cleveland Clinic:
a. Wi-Fi covering the entire hospital campus
b. Net cost of operating the hospital cafeteria
c. Televisions in children’s rooms in the Pediatrics ward
d. Cost of developing nutritious kid-friendly menus for children in the Pediatrics ward
e. Hospital administrator’s salary
f. Nurses working in the Pediatrics ward
g. Software licensing costs for computerized healthcare records
h. Medical equipment used by the Pediatrics ward doctors
i. Utilities for the hospital building
j. Movies and books to help children in the Pediatrics ward occupy their time
k. Prescription medicine administered in the Pediatrics ward
l. Depreciation on waiting room furniture in main hospital lobby
m. Depreciation on sleeper sofas for parents in the Pediatrics ward
n. Hospital-based social workers serving all patients
o. iPads for loan to siblings during family visits to the Pediatrics ward