Question

1. Update the direct and indirect columns by placing an X in the appropriate column.

2. The monetary total of direct and indirect costs.

Item	Cost	Direct	Indirect
IT Salaries and Benefits	$1,500
RN Salaries and Benefits	$9,600
Utilities and Telephone	$3,000
Carpets	$1,000
Magazine Subscriptions	$ 50
Vehicle Expense	$1,775
Exam Table	$5,500
End Tables	$ 500
Coffee Tables	$1,400
Facility Insurance	$ 650
Staff Uniforms	$1,200
Cleaning Supplies	$ 200
Desk Lamps	$ 150
Front Desk Flowers	$ 300
Bottled Water	$ 250
Facility Maintenance	$ 700
Landscaping Expense	$1,800
Facility Cleaning	$1,500

Answer 1

1. Update the direct and indirect columns by placing an X in the appropriate column.
Item	Cost	Direct	Indirect
IT Salaries and Benefits	$1,500	X
RN Salaries and Benefits	$9,600	X
Utilities and Telephone	$3,000		X
Carpets	$1,000	X
Magazine Subscriptions	$ 50		X
Vehicle Expense	$1,775		X
Exam Table	$5,500	X
End Tables	$ 500	X
Coffee Tables	$1,400	X
Facility Insurance	$ 650		X
Staff Uniforms	$1,200		X
Cleaning Supplies	$ 200		X
Desk Lamps	$ 150	X
Front Desk Flowers	$ 300		X
Bottled Water	$ 250		X
Facility Maintenance	$ 700		X
Landscaping Expense	$1,800	X
Facility Cleaning	$1,500		X
2. The monetary total of direct and indirect costs.		$ 21,450.00	$    9,625.00
Note
A direct cost is a price that can be directly tied to the production of specific goods or services
Indirect costs are costs used by multiple activities, and which cannot therefore be assigned to specific cost objects. Examples of cost objects are products, services, geographical regions, distribution channels, and customers.