Exhibit 14.2 summarized the following:

Intervention A results in total QALY 190 after year 1 and 183.3 after year 2

Intervention B results in total QALY 201.6 after year 1 and 185.07 after year 2

End of year 1, QALYB-QALYA=11.60

End of year 2, QALYB-QALYA=1.77

Total difference in QALY after 2 years=13.37

Cost per QALY=$300,000/13.37=$22,438

If the discount rate is 6%, calculate the cost per QALY if there is a $300,000 difference in cost between A and B. Round to the nearest dollar.

Select one:

a. $22,201

c. $23,962