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Exercise 1-1 Identifying Direct and Indirect Costs [LO1-1] Northwest Hospital is a full-service hospital that provides everything from major surgery and emergency room care to outpatient clinics. Required: For each of the following costs incurred at Northwest Hospital, indicate whether it would most likely be a direct cost or an indirect cost of the specified cost object. Direct Cost/indirect Cost Cost Cost Object Direct Cost Ex. Catered food served to patients A particular patient The pediatric department A particular patient The pediatric department The wages of pediatric nurses Prescription drugs 1. 2. 3. Heating the hospital The salary of the head of pediatrics The pediatric department 4. The salary of the head of pediatrics A particular pediatric patient 6. Hospital chaplain's salary 5. A particular patient A particular patient Lab tests by outside contractor 7. A particular department Lab tests by outside contractor 8