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Chapter 2- Activity 1: Identifying Direct and Indirect Costs Good Sam Hospital is a full-service hospital that provides everything from major surgery and emergency room care to outpatient clinics. For each cost incurred at Good Sam Hospital, indicate whether it would most likely be a + direct cost or an indirect cost of the specified cost object by placing an X in the appropriate column Direct Indirect Cost Cost Object Cost Cost Ex: Catered food served to patients a particular patient 1 The wages of pediatric nurses the pediatric department 2 Prescription drugs a particular patient 3 Heating the hospital the pediatric department 4 The salary of the head of pediatrics the pediatric department 5 The salary of the head of pediatrics a particular pediatric patient