I kind of understand how to calculate COGS. However, I don't understand how to calculate it when nothing is being created for sale. When providing a service there is nothing that we need to make to service our patients. There are no material unless this would mean the material such as needles, gauze, etc... labor (I would guess this would come from Salaries such as the our nurses, receptionist, billing person, etc.. ) and overhead (I'm not sure what is meant)?
Can someone lead me to the light