To find the Indirect Costs per Patient-Day, take the total of your Indirect Costs and divide the amount by your Patient-Day amount. This will be an organizational view.
For your Business Segment view, take your Indirect Costs for that Business Segment and divide it by the Patient-Day amount for that Business Segment.
Example: Hospice Total Indirect costs of $1,300,000 divided by 40,000 Hospice Patient-Days gives you a cost of $32.5.