CVP Case - Accounting Assignment

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Case3Tables.xlsx

Ex 1

Exhibit 1
Assessment Urinalysis Case Management Group Counseling individual Counseling Crisis Intervention Intensive Outpatient Medical Somatic Methadone Maint. Ambul Detox Total
Revenue
Medicaid
Rate $ 40 $ 100 $ 80 $ 30 $ 90 $ 140 $ 110 $ 200 $ 15 $ 260
Units 4,000 11,550 6,000 28,000 12,000 1,500 2,000 800 8,000 1,300
Revenue $ 160,000 $ 1,155,000 $ 480,000 $ 840,000 $ 1,080,000 $ 210,000 $ 220,000 $ 160,000 $ 120,000 $ 338,000 $ 4,763,000
State $ 3,000 $ 205,000 208,000
Private pay $ 10,000 $ 500 $ 5,000 $ 10,000 $ 3,500 $ 29,000
Total $ 170,000 $ 1,155,500 $ 480,000 $ 845,000 $ 1,090,000 $ 210,000 $ 226,500 $ 160,000 $ 120,000 $ 543,000 $ 5,000,000
Variable Costs
Medications/Tests $ 30,000 $ 404,250 $ 140,000 $ 120,000 $ 30,000 $ 200,000 $ 200,000 $ 96,000 $ 260,000 $ 1,480,250
Other 2,500 2,000 10,000 2,000 2,000 1,000 250 19,750
Total 32,500 406,250 10,000 142,000 122,000 31,000 200,250 200,000 96,000 260,000 1,500,000
Contribution Margin $ 137,500 $ 749,250 $ 470,000 $ 703,000 $ 968,000 $ 179,000 $ 26,250 $ (40,000) $ 24,000 $ 283,000 $ 3,500,000
Fixed expenses
Salaries & Benefits 1,827,607
Consulting fees 174,685
Rent 419,244
Transportation 104,811
Office supplies 69,874
Depreciation 373,424
Other 524,055
Total Fixed expenses 3,493,700

Ex 2

Exhibit 2
Assessment Urinalysis Case Management Group Counseling individual Counseling Crisis Intervention Intensive Outpatient Medical Somatic Methadone Maint. Ambul Detox Total
Revenue
Medicaid
Rate $ 40 $ 100 $ 80 $ 30 $ 90 $ 140 $ 110 $ 200 $ 15 $ 260
Units 1,000 2,888 1,500 7,000 3,000 375 500 200 2,000 325
Revenue $ 40,000 $ 288,800 $ 120,000 $ 210,000 $ 270,000 $ 52,500 $ 55,000 $ 40,000 $ 30,000 $ 84,500 $ 1,190,800
State $ 750 $ 51,250 52,000
Private pay $ 2,500 $ 125 $ 1,250 $ 2,500 $ 875 $ 7,250
Total $ 42,500 $ 288,925 $ 120,000 $ 211,250 $ 272,500 $ 52,500 $ 56,625 $ 40,000 $ 30,000 $ 135,750 $ 1,250,050
Variable Costs
Medications/Tests $ 7,500 $ 101,063 $ 35,000 $ 30,000 $ 7,500 $ 50,000 $ 50,000 $ 24,000 $ 65,000 $ 370,063
Other 625 500 2,500 500 500 250 63 4,938
Total 8,125 101,563 2,500 35,500 30,500 7,750 50,063 50,000 24,000 65,000 375,001
Contribution Margin $ 34,375 $ 187,362 $ 117,500 $ 175,750 $ 242,000 $ 44,750 $ 6,563 $ (10,000) $ 6,000 $ 70,750 $ 875,050
Fixed expenses
Salaries & Benefits 456,901
Consulting fees 43,671
Rent 104,811
Transportation 26,203
Office supplies 17,469
Depreciation 93,356
Other 131,014
Total Fixed expenses 873,425