Variable costs of credentialing are the costs that are unique to a specific profession or business listed in section 38-121 and include the following:
(1) Per diems which are paid to members of the appropriate board;
(2) Operating costs that are specific to a particular profession or business, including publications, conference registrations, and subscriptions;
(3) Costs for travel by members of the appropriate board and employees of the department related to a particular profession or business, including car rental, gas, and mileage charges but not salaries;
(4) Costs to operate and administer the Nebraska Center for Nursing, which costs shall be derived from credentialing fees of registered and practical nurses in accordance with section 71-1798.01; and
(5) Other reasonable and necessary costs as determined by the appropriate board or the department.