Cost Salaries Supplies Facility costs Total Admin. $80 000 15 000 3 240 $98240 H/ keeping $40 000 20 000 360 $60360 Medical $200 000 35 000 28 800 $263800 Dental $80 000 10 000 3 600 $93600 Total $ 400 000 80 000 36 000 $516000 Admin. H/keeping Medical Dental Total Number of employees 2 2 5 3 12 Square metres 900 100 8 000 1 000 10 000