$.$ In the class sessions and within the textbooks, it was explained that $$cost$$ is a term which applies to the financial value of a $$cost object$$ within the operation of the healthcare services organization, and the manager should understand how to classify the operational costs of the organization, how

to use those classifications in managing the costs in his$/$her responsibility center, and how to allocate the costs $($involving direct and indirect costs$)$ to determine the cost of providing a particular

service or other cost object. In that regard, please provide the following:

a$)$ Define the term of $$cost object$,$ give two examples with an explanation of which direct, indirect, variable and fixed costs must be taken into account to determine the total cost of the cost object, and explain the significance of identifying the cost object when managing the operational costs associated with the responsibility center and the healthcare services organization.

b$)$ Define the classifications of the costs in the operation of the healthcare services organization, give two examples of each classification, and explain how the manager should consider each classification when making decisions within the responsibility center and the healthcare services organization.

c$)$ Define the methods for allocating costs within the healthcare services organization, like direct cost allocation, stepdown allocation $,$ double diastribution allocation and provide at least three examples for allocating the costs from supportive cost responsibility centers for determining the cost of providing services in a revenue responsibility center

$($indicating the unit of measurement used for the cost allocation