Classify cost if direct or indirect cost

For each cost incurred at Northwest Hospital, indicate whether it would most likely to be a direct cost or an indirect cost of the specified cost object.

Cost: The wages of pediatric nurses; Cost Object: The pediatric department

a.Direct cost

b.Indirect cost

Cost: Prescription drugs; Cost Object: A particular patient

a.Direct cost

b.Indirect cost

Cost: Heating the hospital; Cost Object: The pediatric department

a.Direct cost

b.Indirect cost

Cost: The salary of the head of pediatrics; Cost Object: The pediatric department

a.Direct cost

b.Indirect cost

Cost: The salary of the head of pediatrics; Cost Object: A particular pediatric patient

a.Direct cost

b.Indirect cost

Cost: Hospital chaplain's salary; Cost Object: A particular patient

a.Direct cost

b.Indirect cost

Cost: Lab tests by outside contractor; Cost Object: A particular patient

a.Direct cost

b.Indirect cost

Cost: Lab tests by outside contractor; Cost Object: A particular department

a.Direct cost

b.Indirect cost