Wellness center expenses include the following: nursing salaries, physical therapist salaries, occupational therapist salaries, cardiac rehab
salaries, pulmonary rehab salaries, patient education coordinator salary, nursing salaries, physical salaries, occupational therapist supplies, cardiac rehab
supplies, pulmonary rehab supplies, training supplies, clerical office supplies, employee education; (1) decide how many coat centers should be used for the
above expenses at the center, (2) set up a worksheet with individual columns across the top for the cost centers you have chosen, (3) for each of the expenses
listed above, indicate to which of your centers should be assigned.