Define these concepts	How does this concept relate to a nursing unit?
Direct costs
Indirect costs
Average costs
Fixed costs
Variable costs
Marginal costs
Volume
Marginal cost analysis
Cost estimation
Break even analysis

The Administration at your facility wishes to bill for nursing care, rather than include nursing care in the per diem charge for patients. You have been asked to suggest a billing system.

1)Assuming any of the systems described in the text are available to you, which will you choose?

2) Justify your choice.