Identify the services or programs to be included in the cost and profitability analysis$\mathrm{.}2.$ Examine the costs listed in Table $2.$a$.$ Identify the direct costs associated with each service or program.b$.$ Which costs would be organization$-$sustaining costs?Provide an argument for or against assigning these costs to services or programs$\mathrm{.}3.$ Identify the broad activity categories and create cost