The Central Area Well-Baby Clinic provides a variety of health services to newborn babies and their

The Central Area Well-Baby Clinic provides a variety of health services to newborn babies and their parents. The clinic is organized into a number of departments, one of which is the Immunization Center.

Required:

A number of costs of the clinic and the Immunization Center are listed below. For each cost listed below, indicate whether it is a direct or indirect cost of the Immunization Center, whether it is a direct or indirect cost of immunizing particular patients, and whether it is variable or fixed with respect to the number of immunizations administered.

Item	Description	Direct or Indirect Cost of the Immunization Center	Direct or Indirect Cost of Particular Patients	Variable or Fixed with Respect to the Number of Immunizations Administered
Example	The cost of polio immunization tablets	Direct	Direct	Variable
a.	The salary of the head nurse in the Immunization Center.	Direct	Indirect	Fixed
b.	Costs of incidental supplies consumed in the Immunization Center, such as paper towels.	Direct	Indirect	Variable
c.	The cost of lighting and heating the Immunization Center.	Direct	Indirect	Fixed
d.	The cost of disposable syringes used in the Immunization Center.	Direct	Direct	Variable
e.	The salary of the Central Area Well-Baby Clinic's information systems manager.	Indirect	Indirect	Fixed
f.	The costs of mailing letters soliciting donations to the Central Area Well-Baby Clinic.	Indirect	Indirect	Fixed
h.	The cost of medical malpractice insurance for the Central Area Well-Baby Clinic.	Indirect	Indirect	Fixed
i.	Depreciation on the fixtures and equipment in the Immunization Center.	Direct	Indirect	Fixed