1. Update the direct and indirect columns by placing an X in the appropriate column.

2. The monetary total of direct and indirect costs.

Item	Cost	Direct	Indirect
IT Salaries and Benefits	$1,500
RN Salaries and Benefits	$9,600
Utilities and Telephone	$3,000
Carpets	$1,000
Magazine Subscriptions	$ 50
Vehicle Expense	$1,775
Exam Table	$5,500
End Tables	$ 500
Coffee Tables	$1,400
Facility Insurance	$ 650
Staff Uniforms	$1,200
Cleaning Supplies	$ 200
Desk Lamps	$ 150
Front Desk Flowers	$ 300
Bottled Water	$ 250
Facility Maintenance	$ 700
Landscaping Expense	$1,800
Facility Cleaning	$1,500