simple finance work. I only need part 2

part 1

The metropolis Health Systems Rehabilitation and wellness center offers outpatient therapy and return to work services plus cardiac and pulmonary rehabilitation to get people back to a normal way of living expenses include 

nursing salaries

physical therapist saleries

occupational therapist salaries

cardiac rehab salaries

pulmonary rehab saleries

patient education coordinator salary

nursing supplies

physical therapist supplies 

occupational therapist supplies

cardiact rehab supplies

pulmonary rehab supplies

training supplies

clerical office supplies 

employee education

decide howmany cost centers should be used for the above expenses at the cente

set up a work sheet with individual columns across the top fot the cost centers you have choosen for each expenses listed above indicate to which of your cost centers it should be assigned.

Part 2

Find a listing of expenses by diagnosis or by procedure, The source of the list can  be internal within a healthcare facility of some type or external such as a published article report or survey. Comment upon whether you believe the expense grouping used is appropriate. Would you have grouped the expenses in another way