Analyzing the presented data on an overall basis first, it is clear that Metropolitan Nashville General Hospital (MNGH) and Palestichi Clinic for People (PCP) have both parallels and variances in their expenses. Both hospitals devote large resources to salaries, indicating a sizable workforce. However, MNGH's total expenses appear to be significantly higher than PCP's, indicating probable disparities in scale or services provided. Direct patient care services such as laboratory, radiology, and pharmacy are consistent between the two hospitals, although operating rooms and physical therapy differ. Administrative expenses, including salaries, are necessary, but their allocation varies, sometimes reflecting changes in organizational structures or management goals. To fully appreciate the magnitude of these financial variations and their impact on service delivery and quality, additional analysis is required, taking into account patient volume and individual service offers. summary