“…Covariates were age, gender, comorbidity, and having informal care. The use of ordinary linear regression modelling was not suitable with the dependent variable, the amount of formal care, as it was not normally distributed and skewed with several of the values at zero or 24 and therefore Tobit analysis was used (Kmenta, 1986;Breen, 1996;Nordberg et al, 2005 The overhead and fixed costs includes administration, capital costs, technical support, operating costs for buildings, cleaning, and laundry (Drummond et al, 1997). Assumptions were made that overhead and fixed costs are included in the average hourly cost.…”