A- Variable expense C-Semi-variable expense 1. Equipment Rental 2. Nursing salaries 3. Medical supplies 4. Administrative salaries 5. Copy machine costs B-Non-variable (i.e., Fixed) expense D-Other expense # of Hospital Patient Days 15,000 $17,000 $70,000 10,000 $12,000 $70,000 $50,000 $200,000 $3,300 $75,000 $200,000 $3,450 20,000 $22,000 $80,000 $100,000 $200,000 $3,600 25,000 $27,000 $80,000 $125,000 $200,000 $3,750

A - Variable expense C - Semi-variable expense 1. Equipment Rental 2. Nursing salaries 3. Medical supplies 4. Administrative salaries 5. Copy machine costs B -Non-variable (i.e., Fixed) expense D - Other expense \# of Hospital Patient Days $12,00010,000 $17,00015,000 $22,00020,000 $27,00025,000 $70,000 $70,000 $80,000 $80,000 $50,000 $75,000 $100,000 $125,000 $200,000 $3,450 $3,600 $3,750