As can be noticed, across the five departments, the
biggest difference in the cost per minute is situated on the
level of the machine costs. This difference is attributable
to the different functionalities and the different pattern of
usage of the machinery across departments. Comparing the
labour secretary costs per minute,we also see a higher cost
at the Gastroenterology department, which is explained by
the higher seniority of the secretaries. The relative high cost
per minute of the non-technical medical materials by Urology
is explained by the higher purchasing cost of this type
of medical materials.