Northwest Hospital is a full-service hospital that provides everything from major surgery and emergency room care to outpatient clinics. For each cost incurrect at Northwest Hospital, indiciate whether it would most likely be a direct cost or an indirect cost of the specified cost object by listing the number and a “D” for direct or an “I” for indirect. For example: 1D, 2D, etc.

Cost / Cost Object

1 The wages of pediatric nurses / The pediatric department

2 Prescription drugs / A particular patient

3 Heating the hospital / The pediatric patient

4 The salary of the head of pediatrics / The pediatric patient

5 The salary of the head of pediatrics / The particular pediatric patient

6 Hospital chaplain’s salary / A particular patient

7 Lab tests by outside contractor / A particular patient

8 Lab tests by outside contractor / A particular department