PR 18-3A Cost Classifications for a Service Company OBJ. 2 A partial list of Foothills Medical Center's costs follows: a. Cost of laundry services for operating room personnel b. Salary of intensive care personnel c. Depreciation on patient rooms d. Cost of blood tests e. Nurses' salaries f. Cost of patient meals g. Overtime incurred in the Patient Records Department due to a computer failure h. Operating room supplies used on patients (catheters, sutures, etc.) i. Doctor's fee 1. What would be Foothills Medical Center's most logical definition for the final cost object? Explain. 2. Identify whether each of the costs is to be classified as direct or indirect. For purposes of classifying each cost as direct or indirect, use the patient as the cost object. j. Cost of X-ray test k. Cost of maintaining the staff and visitors' cafeteria 1. Cost of drugs used for patients m. Cost of intravenous solutions used for patients n. Cost of improvements on the employee parking lot o. Salary of the nutritionist p. General maintenance of the hospital q. Cost of advertising hospital services on television r. Cost of new heart wing s. Training costs for nurses t. Depreciation of X-ray equipment u. Utility costs of the hospital