| Acupuncture |
| Fixed Costs (FC) | Hourly Rate | Dedicated hrs per week | Labor costs per client | Number of weeks per year | Anticipated number of clients per year | Annual Cost |
| Acupuncturist | | | ERROR:#DIV/0! | | | $0.00 |
| Clerical Staff | | | ERROR:#DIV/0! | | | $0.00 |
| Total FC: | $0.00 | | ERROR:#DIV/0! | | | $0.00 |
| Variable Costs (VC) | Cost per Client | Anticipated number of clients per year | Annual Cost |
| Q&A Brochure | | | $0.00 |
| First Visit Brochure | | | $0.00 |
| Steps of Care Brochure | | | $0.00 |
| Acupuncture Needles | | | $0.00 |
| Total VC: | $0.00 | | $0.00 |
| Total Cost (TC): | TC per Client | Annual TC |
| | ERROR:#DIV/0! | $0.00 |
| Massage Therapy |
| Fixed Costs (FC) | Hourly Rate | Dedicated hrs per week | Labor costs per client | Number of weeks per year | Anticipated number of clients per year | Annual Cost |
| Massage Therapist | | | ERROR:#DIV/0! | | | $0.00 |
| Clerical Staff | | | ERROR:#DIV/0! | | | $0.00 |
| Total FC: | $0.00 | | ERROR:#DIV/0! | | | $0.00 |
| Variable Costs (VC) | Cost per Client | Anticipated number of clients per year | Annual Cost |
| Brochure (1 / client) | | | $0.00 |
| Massage Lotion (8oz.) | | | $0.00 |
| Total VC: | $0.00 | | $0.00 |
| Total Cost (TC): | TC per Client | Annual TC |
| | ERROR:#DIV/0! | $0.00 |
| Spinal Manipulation |
| Fixed Costs (FC) | Hourly Rate | Dedicated hrs per week | Labor costs per client | Number of weeks per year | Anticipated number of clients per year | Annual Cost |
| Chiropractor | | | ERROR:#DIV/0! | | | $0.00 |
| Radiologist | | | ERROR:#DIV/0! | | | $0.00 |
| X-Ray Technician | | | ERROR:#DIV/0! | | | $0.00 |
| Clerical Staff | | | ERROR:#DIV/0! | | | $0.00 |
| Total FC: | $0.00 | | ERROR:#DIV/0! | | | $0.00 |
| Variable Costs (VC) | Cost per Client | Anticipated number of clients per year | Annual Cost |
| Brochure (5 / client) | | | $0.00 |
| Total VC: | $0.00 | | $0.00 |
| Total Cost (TC): | TC per Client | Annual TC |
| | ERROR:#DIV/0! | $0.00 |