MANAGERIAL ACCOUNTING 2-6 ( IDENTIFYING DIREST & INDIRECT COSTS ) REQUIRED:For each cost incurred an Northwest 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. COST 1. The wages of pediatric nurses. 2. Prescription drugs 3. Heating the hospital 4. The salary of the head pediatric. 5. The salary of the head of pediatric. 6. Hospital chaplain salary. 7. Lab tests by outside contractor. 8. Lab tests by outside contractor.
COST OBJECT The Pediatric Department
DIRECT COST
A particular patient The pediatric department The pediatric department
X X X
A particular pediatric patient A particular patient A particular patient A particular department
PREPARED BY:- KHAIRUL NIZAR BIN MOKHTAR 8/12/20099:59:22 a8/p8
INDIRECT COST X
X X X X