#6. The audiology department at Blazer Clinic offers many services to the clinic's patients. The three most common, along with cost and utilization data, are as follows: Service Variable Cost Per Annual Direct Fixed Annual Number of Unit Costs Visits Basic Examination $4 $50,000 3,000 Advanced $7 $30,000 1,400 Examination Therapy Session $10 $45,000 500 There is also $50,000 in general overhead expenses in addition to the 'Variable Cost Per Unit' and 'Annual Direct Fixed Costs' that must be allocated. What is the fee for schedule for a Therapy Session assuming that the overheard costs must be covered? Hint: Use the following breakeven equation- (Price - VC per unit) x Visits Direct Fixed Costs + Allocated Overhead Costs #7. Corona Laboratories is combing some of its most common tests into one-price packages. One such package will contain three tests that have the following variable costs: Test A Test B Test C Disposable Syringe $3.00 $3.00 $3.00 Blood Vial $0.50 $0.50 $0.50 Forms $0.15 $0.15 $0.15 Reagents $0.80 $0.60 $1.20 Sterile Bandages $0.10 $0.10 $0.10 Breakage/losses $0.05 $0.05 $0.05 When the tests are combined, only one syringe, form, and sterile bandage will be used. Furthermore, only one charge for breakage/losses will apply. Two blood vials are required, and reagent costs will remain the same (reagents from all three tests are required). Assuming marginal cost pricing, what is the cost of the combined test