Direct costs can be associated with a specific unit, department, or patient since the cost is directly attributable. Indirect costs are incurred for the overall operation and not for anyone specific unit. 1. Create Two Tables - One to show the "Direct Costs" for an outpatient dialysis center and one table to show the "Indirect cost". 2. Write an introduction of your dialysis center and show the tables with the direct and indirect costs, associated with the facilities day to day business. Be sure to cite any source(s). Include in-text citation(s) and reference list