. Calculating break-even. Jasmine Gonzales, administrative director of Small

Imaging Center, has been asked by the practice members to see if it is feasible to

add more staff to support the practice ' s mammography service, which currently

has 2 analogue fi lm or screen units and 2 technologists. She has compiled the following

information:

1. What is the monthly patient volume needed per month to cover fi xed and variable

costs?

Reimbursement per screen: $66.05

Equipment costs per month $1,450.00

Technologist cost per mammography $15.60

Technologist aide per mammography $3.10

Variable cost per mammography $15.00

Equipment maintenance per month per machine $916.66

2. What is the patient volume needed per month if Small Imaging Center desires

to cover its fixed and variable costs and make a $ 5,000 profit on this equipment

to cover other costs associated with the organization?

3. If reimbursement decreases to $ 60 per screen, what is the patient volume

needed per month to cover fixed and variable costs but not profit?

4. If a new technologist aide is hired, what is the patient volume needed per month

at the original reimbursement rate to variable costs, but not profit?