The administrators of Crawford County’s Memorial Hospital are interested in identifying the various costs and expenses that are incurred in producing a patient’s X-ray. A list of such costs and expenses is as follows.

  

The administrators want these costs and expenses classified as: (a) direct materials, (b) direct labor, or (c) service overhead.

Instructions

List the items (1) through (10). For each item, indicate the cost category to which the item belongs