OPERATING AND NON-OPERATING COSTS AND REVENUES FOR TRAUMA CENTER This document rearranges our previous variable and fixed cost information into the operating and Non-operating Costs that would appear on an Income Statement, so that a contribution margin and profit margin can be calculated. [Notice that Revenues are now shown in a right-hand column and costs are shown in a left-hand column.l operating Costs relate directly to patient care. Our previous labor costs, equipment costs, and a portion of the building cost are directly related to patient care and reported as operating Costs. The remainder of the building and administrative costs are reported as Non-operating costs. Health care facility Income Statements may report Non-operating Revenue separately as well, since an accurate calculation of contribution margin requires that patient fees alone be set against the operating costs incurred to treat patients. Operati Revenues $9,312,500 Surgeries Operati Cost Labor Cost: $2,769,300 $1,513,040 Other Variable Cost: Depreciation 90,000 Building Ambulance (Basic and Advanced) 23,333 260,000 OR Equipment Interest: Building 32,281 Ambulance (Basic and Advanced) 1,367 93,256 OR Equipment $4,782,577 NET OPERATING REVENUE $4,529,923 Non-Operating Revenue Grants and Donations 500,000 Non-Operating Cost: Other Fixed Cost: $2,579,000 Depreciation: Building 210,000 Interest: Building 75,322 $2,864,322 NET EARNINGS BEFORE TAX $2,165,601 Tax 324,840 NET EARNINGS AFTER TAX