Direct and Variable Costs

Describe on 300 words the difference between direct costs and variable costs. Consider how a healthcare manager might use this information in making decisions. How might you, as a healthcare manager use cost allocation method to assign costs to support activities to patient services? Using APA Guidelines and  Chapter 4 from Gapenski, L. C. (2012). Healthcare finance: An introduction to accounting and financial management. Chicago, Ill: 

AS reference