Case Study Analysis DiscussionControlling CostsIn this assignment you will analyze the SMH data set to identify costs associated with specific clinical product lines and measure gross profit. This is an extension of the work you did in M3: Assignment 1. You will prepare a report that discusses where cost savings could be realized and what revenue centers within the hospital generate income.Through this discussion you will compare the results of your analysis and become familiar with activity-based costing and managed care contracting. The product lines included for this case are cardiology orthopedic medicine and other. For your analysis you can use the SMH data file which you had downloaded from the Doc Sharing area.For the case study analysis you will use the SMH data file to do the following:Write a 1- to 2-page paper in Word. All written assignments and responses should follow APA rules for attributing sources.