8. 9. DALLAS HEALTH NETWORK ABC Analysis Estimate the base case cost of Alternatives 1 and 2 regarding the provision of ultrasound services. Which alternative has the lower total cost? Redo the analysis assuming that per unit supplies cost; billing and collection cost; general administration cost; and transportation, setup, and breakdown cost are higher than the base case values by 10 percent. Redo the analysis again assuming these costs are 20 percent higher than the base case values. Return to the base case. What value for transportation and set-up costs would make the costs of the two alternatives the same? Again use all base case data but assume that a 5 percent discount is available if three machines are purchased. What impact does this have on the decision? What discount amount would make the two alternatives equal in costs? Redo the base case analysis assuming a useful life of 3 years. Now assume a life of? years. Do the analyses conducted for Questions 3 through 6 impact your decision as to which alternative has the lower cost? What subjective factors would influence the decision as to which alternative to choose? What is your final decision? 10. In your opinion, what are three key learning points from this case