ABC BioMed Labs, LLC analyzes blood samples (aka lab tests) for medical practitioners. As part of its strategic planning process, ABCs management team has come together for a weekend retreat. Attendees at the retreat will address varying issues including capital investment decisions, levels of output, make-or-buy decisions, etc. To assist management, the firms accountants have analyzed past records, and provided certain information that may be relevant to the issues to be addressed during the retreat. Annual Fixed Costs: $110,000.00 Variable Costs for a Lab Analysis: $30.00 Amount Charged (revenue) Per Analysis $80.00?