Case Study: The Array Machine uncover tear down summary Based on the current operation, the infirmary sends science laboratory be given to an off-site laboratory to perform autoimmunity adjudicates for immune globulins G, M, and A and complements C3 and C4. On average the hospital performs block out of one of from each one of the five autoimmunity hears per day, for a score of five tests. The hospital pays the off-site laboratory $10 per test and charges patients $20 per test. The proposal notes that the hospital could keep these tests on-site and mesh by the purchase of the soldiers instrument. The hospital would wear to pay nearly $2 per test for reagents. The hospital performs 1,560 tests per course. First, it is important to understand the filch Even compend on this purchase. The avocation shows the Break Even depth psychology figures ground on the equipments five-year life span and how many a(prenominal) autoimmunity tests per year that would have t o be performed on the array machine to pass away even: R = Revenue P = Revenue current Per Unit Sold F = indomitable personifys S = Number of Units Sold V = changeable cost B = Break Even Number Units Sold T = congeries Costs Total Fixed Cost (T) = $50,000 Variable Cost Per Unit (V) = $2.00 - Reagent salutes Sales Price Per Unit (P) = $20.00 The spare-time activity shows the Break Even Formulas for units sold and dollars.
Break Even show Formula Units B = F / (P V) Break Even fulfilment of time (Units) B = $50,000 / (20-2) B = $50,000 / 18 B = 2777.7 or 2778 Units Break Even Point (Do llars) B = B (Units) * PB = 2,778 * 20B = ! $55,555.5556 or $55,556. Based on the information presented above, the hospital pull up stakes have to perform 2,778 tests to reach the Break Even nub of $55,556. The traffic pattern uses the entire cost of the machine, the cost of the reagents and the total sales value of each test to calculate the check out even points. If the Break Even point were based on the total cost of the equipment figured over its life span, because the total annual fixed cost would be $10,000 per year. This...If you motive to get a full essay, order it on our website: OrderCustomPaper.com
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