For anyone that has excellent calculations experience

Insurances (malpractice, business etc.) 

Variable:    Hourly (Per Diem) labor is variable, Salaried (Wages) are fixed , Direct Materials (variable with production), Other expenses that seem to vary with production. Utility costs are actually mixed but are variable for this assignment, 

Fixed: Expenses that don’t vary with production like Salaried Wages, Insurance,

Licensing

Direct Costs: Costs that are related to specifically to the production of the product or service (supplies, labor, etc . . . )

Indirect Costs: Costs not specifically related to producing the product or service (Licensing, etc . . .)

                     Cost                                      Fixed                      Variable               Direct             Indirect 

                     Materials/Supplies                                                            x                         x

Wages 

Utility/Building 

Medications 

Licensing of Facility 

Insurances 

PerDiem Staff