1. Total cost: The expenses in the general ledger reported by the Districts were mapped to cost categories and aggregated to the category level.
3. Cost allocation: By equating the total cost and the allocation rate, the costs were allocated to each Site.
3a. Allocation flow deep-dive: The snapshot of the cost allocation process shows details of cost flow.
4. Cost vs volume: Allocated total costs of Sites were compared to the volume (the number of episodes) - at each one, and the mean cost per episode was derived.