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calculate the cost - per - test using the following data for a potassium assay test: ( Consumable supplies are shared among other assays performed

calculate the cost-per-test using the following data for a potassium assay test: (Consumable supplies are shared among other assays performed on the same analyzer).
Total tests per month
35,000
Potassium tests per month
3,500
Runs per month
30
Tests per run
55
Test repeats
5
Patient dilutions
8
Controls per run
2
Control repeats
2
Failed runs per month
3
Calibrators (per 6 months)
12
Reagent cost per month
$180
Control cost per month
$40
Calibrator cost per month
$40
Cuvettes per month
2,500
Cost per-cuvettes
$0.05
MLS Compensation per hour
$24.00
MLS time per run in minutes
20
Fixed overhead cost per month
$500

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