I.

Table I COST ANALYSIS

Account Total Variable Fixed Equipment
Social Security $ 50,000.00 $ 50,000.00 $ -
Pension $ 10,000.00 $ 10,000.00 $ -
Health Insurance $ 150,000.00 $ 150,000.00 $ -
Patient Accounting $ 75,000.00 $ 75,000.00 $ - $ -
Admitting $ 50,000.00 $ 50,000.00 $ - $ -
Medical Records $ 31,000.00 $ 31,000.00 $ - $ -
Dietary $ 13,000.00 $ 13,000.00 $ - $ -
Medical Waste $ 1,300.00 $ 1,300.00 $ - $ -
Sterile Procedures $ 25,000.00 $ 25,000.00 $ - $ -
Laundry $ 15,000.00 $ 15,000.00 $ - $ -
Depreciation- Equipment $ 25,000.00 $ - $ - $ 25,000.00
Depreciation- Building $ 20,000.00 $ - $ 20,000.00 $ -
Administration $ 14,000.00 $ - $ 14,000.00 $ -
Medical Staff $ 20,000.00 $ - $ 20,000.00 $ -
Data Processing $ 5,000.00 $ - $ 5,000.00 $ -
Telephone $ 750.00 $ - $ 750.00 $ -
Utilities $ 2,000.00 $ - $ 2,000.00 $ -
Medical Staff $ 500.00 $ 500.00
Continuing Education $ 3,000.00 $ - $ 3,000.00 $ -
TOTAL: $ 510,550.00 $ 210,300.00 $ 275,250.00 $ 25,000.00

II. Table II EQUIPMENT COST-VOLUME PROFIT BREAK EVEN ANALYSIS

Estimated Number of Biopsies

Biopsy Machine Purchase Price Revenue per biopsy Variable cost per biopsy Per month Per Quarter Per Year
$ 75,000.00 $ 6.00 $ 2.00 150 450 1800

Variable Unit Cost Total Variable Costs Fixed Costs Total of all Costs Expected Unit Sales Total Revenue Price per Unit Profit CVP (Units)
Per Month $ 2.00 $ 300.00 $ 150.00 $ 450.00 150.00 $ 900.00 $ 6.00 $ 450.00 38.00
Per Quarter $ 2.00 $ 900.00 $ 450.00 $ 1,350.00 450.00 $ 2,700.00 $ 6.00 $ 1,350.00 113.00
Per Year $ 2.00 $ 3,600.00 $ 1,800.00 $ 5,400.00 1,800.00 $ 10,800.00 $ 6.00 $ 5,400.00 450.00

III. Table III STAFFING PLAN

Deductions
Employee Hours (per week) Overtime Rate Holidays (per year) Vacations (per year) Sick Days (per year) Gross Earnings Federal Income Tax Soc. Sec. Medicare Net Pay Monthly Quarterly Annually
Front desk receptionist 40.00 - $ 12.50 9.00 7.00 7.00 500.00 90.50 37.32 8.73 $ 363.45
Front desk receptionist 40.00 - $ 12.50 9.00 7.00 7.00 500.00 90.50 35.24 8.73 $ 368.53
Chart Preperation (P/T) 20.00 - $ 10.00 - - - 200.00 55.75 30.12 6.25 $ 107.88
Surgery Scheduler 40.00 - $ 15.00 9.00 7.00 7.00 500.00 90.50 37.32 10.25 $ 361.93
Medical Assistant 40.00 - $ 15.00 9.00 7.00 7.00 500.00 95.74 42.30 10.25 $ 351.71
Medical Assistant 40.00 - $ 15.00 9.00 7.00 7.00 500.00 95.74 42.30 10.25 $ 351.71
Medical Assistant 40.00 - $ 15.00 9.00 7.00 7.00 500.00 95.74 42.30 10.25 $ 351.71
Medical transcriptionist (P/T) 20.00 - $ 12.50 - - - 245.00 55.72 37.32 8.73 $ 143.23
Physician 40.00 - $ 150.00 9.00 7.00 7.00 6,000.00 652.00 100.00 54.32 $ 5,193.68
Physician 40.00 $ 150.00 9.00 7.00 7.00 6,000.00 652.00 100.00 54.32 $ 5,193.68
Physician 40.00 - $ 150.00 9.00 7.00 7.00 6,000.00 652.00 100.00 54.23 $ 5,193.68
Office Manager 40.00 - $ 20.00 9.00 7.00 7.00 800 120.50 65.20 20.32 $ 593.98
Total: $ 18,575.17 74300.68 222902.04 891608.16