Exhibit 4 Additional Information Required for Cost System Proposed by Accountant A: Breakdown of Overhead Expenses Type of Overhead Cost Cost Direct Labor Related Overhead $721,392 Equipment Related Overhead $1,261,036 Total Overhead $1,982,428 B: Utilization of Equipment by Test Test Run Time / Year (Hours) Projectional Radiographs ,060 Fluoroscopies 1,312 Computerized Axial Tomography (CAT) Scan 1,394 Magnetic Resonance Imaging (MRI) Scan 2,515 Total 6,281 Source: Casewriters. Exhibit 5 Additional Information Required for Cost System Proposed by Consultant A: Breakdown of Equipment Related Overhead Type of Overhead Cost Cost High Tech Equipment Related Overhead $921,793 Low Tech Equipment Related Overhead $339,243 Total Equipment Related Overhead $1,261,036 B: Utilization of High- and Low- Tech Equipment by Test Test High-Tech Utilization Low-Tech Utilization (Hours) (Hours) Projectional Radiographs 268 792 Fluoroscopies 579 733 Computerized Axial Tomography (CAT) 819 575 Scan Magnetic Resonance Imaging (MRI) Scan 2,515 0 Tota 4, 181 2, 100