Calculation of the cost price based on unit level, batch level, hospital level and sustaining level costs are one of the important conclusions of this research. For example, the cost price of the occupancy bed day in the emergency department equals to $24.56 of which 63% ($15.63) has been allocated from activity centers services. Cost price in “sinuses photography” is $2.21 of which 39% ($.87) has been allocated from them too.