How to compute cost per procedure with relative value units During 2015, Black Lab had revenues of $2, 100,000 and expenses of $1, 800,000, which resulted in a net income of $300,000. An engineering time and motion study of lab procedures resulted in the following estimates: Using the previous data, calculate the relative value units (RVUs) and cost per procedure. How to compute cost per procedure with relative value units During 2015, Black Lab had revenues of $2, 100,000 and expenses of $1, 800,000, which resulted in a net income of $300,000. An engineering time and motion study of lab procedures resulted in the following estimates: Using the previous data, calculate the relative value units (RVUs) and cost per procedure