Medical and surgical supplies, drugs, laundry, and food are considered:
a. fixed costs. c. direct expenses.
b. variable costs. d. indirect expenses.
B
Variable costs fluctuate depending on the volume, or census, and types of care required. Medical and
surgical supplies, drugs, laundry, and food costs often increase with the volume. Fixed costs are those
expenses that are constant and not related to productivity or volume. Direct expenses are those
expenses that can be directly associated with patient care. Indirect expenses are expenses not directly
related to patient care.
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