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Ex 9-4 D

Data used to construct Exhibit 9.4:
Illustration of How Fixed Cost Per Unit
Decreases at a Decreasing Rate
Total Fixed Cost
Volume Fixed Cost Per Unit
1 200,000.00 3,000.00
50 200,000.00 4,000.00
100 200,000.00 2,000.00
150 200,000.00 1,333.33
200 200,000.00 1,000.00
250 200,000.00 800.00
300 200,000.00 666.67
350 200,000.00 571.43
400 200,000.00 500.00
450 200,000.00 444.44
500 200,000.00 400.00
550 200,000.00 363.64
600 200,000.00 333.33
650 200,000.00 307.69
700 200,000.00 285.71
750 200,000.00 266.67
800 200,000.00 250.00
850 200,000.00 235.29
900 200,000.00 222.22
950 200,000.00 210.53
1,000 200,000.00 200.00
1,050 200,000.00 190.48
1,100 200,000.00 181.82
1,150 200,000.00 173.91
1,200 200,000.00 166.67
1,250 200,000.00 160.00
1,300 200,000.00 153.85
1,350 200,000.00 148.15
1,400 200,000.00 142.86
1,450 200,000.00 137.93
1,500 200,000.00 133.33
1,550 200,000.00 129.03
1,600 200,000.00 125.00
1,650 200,000.00 121.21
1,700 200,000.00 117.65
1,750 200,000.00 114.29
1,800 200,000.00 111.11
1,850 200,000.00 108.11
1,900 200,000.00 105.26
1,950 200,000.00 102.56
2,000 200,000.00 100.00
2,050 200,000.00 97.56
2,100 200,000.00 95.24
2,150 200,000.00 93.02
2,200 200,000.00 90.91
2,250 200,000.00 88.89
2,300 200,000.00 86.96
2,350 200,000.00 85.11
2,400 200,000.00 83.33
2,450 200,000.00 81.63
2,500 200,000.00 80.00
2,550 200,000.00 78.43
2,600 200,000.00 76.92
2,650 200,000.00 75.47
2,700 200,000.00 74.07
2,750 200,000.00 72.73
2,800 200,000.00 71.43
2,850 200,000.00 70.18
2,900 200,000.00 68.97
2,950 200,000.00 67.80
3,000 200,000.00 66.67
3,050 200,000.00 65.57
3,100 200,000.00 64.52
3,150 200,000.00 63.49
3,200 200,000.00 62.50
3,250 200,000.00 61.54
3,300 200,000.00 60.61
3,350 200,000.00 59.70
3,400 200,000.00 58.82
3,450 200,000.00 57.97
3,500 200,000.00 57.14
3,550 200,000.00 56.34
3,600 200,000.00 55.56
3,650 200,000.00 54.79
3,700 200,000.00 54.05
3,750 200,000.00 53.33
3,800 200,000.00 52.63
3,850 200,000.00 51.95
3,900 200,000.00 51.28
3,950 200,000.00 50.63
4,000 200,000.00 50.00
4,050 200,000.00 49.38
4,100 200,000.00 48.78
4,150 200,000.00 48.19
4,200 200,000.00 47.62
4,250 200,000.00 47.06
4,300 200,000.00 46.51
4,350 200,000.00 45.98
4,400 200,000.00 45.45
4,450 200,000.00 44.94
4,500 200,000.00 44.44
4,550 200,000.00 43.96
4,600 200,000.00 43.48
4,650 200,000.00 43.01
4,700 200,000.00 42.55
4,750 200,000.00 42.11
4,800 200,000.00 41.67
4,850 200,000.00 41.24
4,900 200,000.00 40.82
4,950 200,000.00 40.40
5,000 200,000.00 40.00
5,050 200,000.00 39.60

Ex 9-4 C

Chart used in constructing part of Exhibit 9.4: Illustration of How Fixed Cost Per Unit Decreases at a Decreasing Rate

1 50 10 0 150 200 250 300 350 400 450 500 550 600 650 700 750 800 850 900 950 1000 1050 1100 1150 1200 1250 1300 1350 1400 1450 1500 1550 1600 1650 1700 1750 1800 1850 1900 1950 2000 2050 2100 2150 2200 2250 2300 2350 2400 2450 2500 2550 2600 2650 2700 2750 2800 2850 290 0 2950 3000 3050 3100 3150 3200 3250 3000 4000 2000 1333.3333333333333 1000 800 666.66666666666663 571.42857142857144 500 444.44444444444446 400 363.63636363636363 333.33333333333331 307.69230769230768 285.71428571428572 266.66666666666669 250 235.29411764705881 222.22222222222223 210.52631578947367 200 190.47619047619048 181.81818181818181 173.91304347826087 166.66666666666666 160 153.84615384615384 148.14814814814815 142.85714285714286 137.93103448275863 133.33333333333334 129.03225806451613 125 121.21212121212122 117.64705882352941 114.28571428571429 111.11111111111111 108.10810810810811 105.26315789473684 102.56410256410257 100 97.560975609756099 95.238095238095241 93.023255813953483 90.909090909090907 88.888888888888886 86.956521739130437 85.106382978723403 83.333333333333329 81.632653061224488 80 78.431372549019613 76.92307692307692 75.471698113207552 74.074074074074076 72.727272727272734 71.428571428571431 70.175438596491233 68.965517241379317 67.79661016949153 66.666666666666671 65.573770491803273 64.516129032258064 63.492063492063494 62.5 61.53846153846154

Ex 9-5 D

Data for Ex. 9.5 chart which can be found as a PowerPoint slide:
Step Fixed Costs Occurring at 5,000 and 10,000 Visits
Visits Dollars
0 $200,000
2,500 $200,000
5,000 $200,000
5,000 $250,000
7,500 $250,000
10,000 $250,000
10,000 $300,000
12,500 $300,000
15,000 $300,000

Ex 9-5 C

0 2500 5000 5000 7500 10000 10000 12500 15000 200000 200000 20000 0 250000 250000 250000 300000 300000 300000

Visits

TotalCost

Ex 9-7 D

Data for Ex. 9.7 chart:
Illustration of How Fixed and Variable Costs
are Affected by Changes in Volume
1.00 200,000.00 5,000.00
25.00 200,000.00 8,000.00
50.00 200,000.00 4,000.00
75.00 200,000.00 2,666.67
100.00 200,000.00 2,000.00
125.00 200,000.00 1,600.00
150.00 200,000.00 1,333.33
175.00 200,000.00 1,142.86
200.00 200,000.00 1,000.00
225.00 200,000.00 888.89
250.00 200,000.00 800.00
275.00 200,000.00 727.27
300.00 200,000.00 666.67
325.00 200,000.00 615.38
350.00 200,000.00 571.43
375.00 200,000.00 533.33
400.00 200,000.00 500.00
425.00 200,000.00 470.59
450.00 200,000.00 444.44
475.00 200,000.00 421.05
500.00 200,000.00 400.00
525.00 200,000.00 380.95
550.00 200,000.00 363.64
575.00 200,000.00 347.83
600.00 200,000.00 333.33
625.00 200,000.00 320.00
650.00 200,000.00 307.69
675.00 200,000.00 296.30
700.00 200,000.00 285.71
725.00 200,000.00 275.86
750.00 200,000.00 266.67
775.00 200,000.00 258.06
800.00 200,000.00 250.00
825.00 200,000.00 242.42
850.00 200,000.00 235.29
875.00 200,000.00 228.57
900.00 200,000.00 222.22
925.00 200,000.00 216.22
950.00 200,000.00 210.53
975.00 200,000.00 205.13
1,000.00 200,000.00 200.00
1,025.00 200,000.00 195.12
1,050.00 200,000.00 190.48
1,075.00 200,000.00 186.05
1,100.00 200,000.00 181.82
1,125.00 200,000.00 177.78
1,150.00 200,000.00 173.91
1,175.00 200,000.00 170.21
1,200.00 200,000.00 166.67
1,225.00 200,000.00 163.27
1,250.00 200,000.00 160.00
1,275.00 200,000.00 156.86
1,300.00 200,000.00 153.85
1,325.00 200,000.00 150.94
1,350.00 200,000.00 148.15
1,375.00 200,000.00 145.45
1,400.00 200,000.00 142.86
1,425.00 200,000.00 140.35
1,450.00 200,000.00 137.93
1,475.00 200,000.00 135.59
1,500.00 200,000.00 133.33
1,525.00 200,000.00 131.15
1,550.00 200,000.00 129.03
1,575.00 200,000.00 126.98
1,600.00 200,000.00 125.00
1,625.00 200,000.00 123.08
1,650.00 200,000.00 121.21
1,675.00 200,000.00 119.40
1,700.00 200,000.00 117.65
1,725.00 200,000.00 115.94
1,750.00 200,000.00 114.29
1,775.00 200,000.00 112.68
1,800.00 200,000.00 111.11
1,825.00 200,000.00 109.59
1,850.00 200,000.00 108.11
1,875.00 200,000.00 106.67
1,900.00 200,000.00 105.26
1,925.00 200,000.00 103.90
1,950.00 200,000.00 102.56
1,975.00 200,000.00 101.27
2,000.00 200,000.00 100.00
2,025.00 200,000.00 98.77
2,050.00 200,000.00 97.56
2,075.00 200,000.00 96.39
2,100.00 200,000.00 95.24
2,125.00 200,000.00 94.12
2,150.00 200,000.00 93.02
2,175.00 200,000.00 91.95
2,200.00 200,000.00 90.91
2,225.00 200,000.00 89.89
2,250.00 200,000.00 88.89
2,275.00 200,000.00 87.91
2,300.00 200,000.00 86.96
2,325.00 200,000.00 86.02
2,350.00 200,000.00 85.11
2,375.00 200,000.00 84.21
2,400.00 200,000.00 83.33
2,425.00 200,000.00 82.47
2,450.00 200,000.00 81.63
2,475.00 200,000.00 80.81
2,500.00 200,000.00 80.00
2,525.00 200,000.00 79.21

These data are used to construct the fixed cost per unit chart , Exhibit 9.6. Worksheet Ex 9.6 C has the chart and the chart is on PowerPoint.

Ex 9-7 C

5000 8000 4000 2666.6666666666665 2000 1600 1333.3333333333333 1142.8571428571429 1000 888.88888888888891 800 727.27272727272725 666.66666666666663 615.38461538461536 571.42857142857144 533.33333333333337 500 470.58823529411762 444.44444444444446 421.05263157894734 400 380.95238095238096 363.63636363636363 347.82608695652175 333.33333333333331 320 307.69230769230768 296.2962962962963 285.71428571428572 275.86206896551727 266.66666666666669 258.06451612903226 250 242.42424242424244 235.29411764705881 228.57142857142858 222.22222222222223 216.21621621621622 210.52631578947367 205.12820512820514 200 195.1219512195122 190.47619047619048 186.04651162790697 181.81818181818181 177.77777777777777 173.91304347826087 170.21276595744681 166.66666666666666 163.26530612244898 160 156.86274509803923 153.84615384615384 150.9433962264151 148.14814814814815 145.45454545454547 142.85714285714286 140.35087719298247 137. 93103448275863 135.59322033898306 133.33333333333334 131.14754098360655 129.03225806451613 126.98412698412699 125 123.07692307692308 121.21212121212122 119.40298507462687 117.64705882352941 115.94202898550725 114.28571428571429 112.67605633802818 111.11111111111111 109.58904109589041 108.10810810810811 106.66666666666667 105.26315789473684 103.8961038961039 102.56410256410257 101.26582278481013 100 98.76543209876543 97.560975609756099 96.385542168674704 95.238095238095241 94.117647058823536 93.023255813953483 91.954022988505741 90.909090909090907 89.887640449438209 88.888888888888886 87.912087912087912 86.956521739130437 86.021505376344081 85.106382978723403 84.21052631578948 83.333333333333329 82.474226804123717 81.632653061224488 80.808080808080803 80 79.207920792079207

Ex 9-11 D

These are the data for the breakeven charts in Ex 9-11 AB and C
Revenue per Visit $100
Variable Cost per Visit $25
Total Fixed Cost $200,000
Visits Revenue Variable Fixed Costs Total Costs Net Income
0 $0 $0 $200,000 $200,000 ($200,000)
500 $50,000 $12,500 $200,000 $212,500 ($162,500)
1,000 $100,000 $25,000 $200,000 $225,000 ($125,000)
1,500 $150,000 $37,500 $200,000 $237,500 ($87,500)
2,000 $200,000 $50,000 $200,000 $250,000 ($50,000)
2,500 $250,000 $62,500 $200,000 $262,500 ($12,500)
2,667 $266,667 $66,667 $200,000 $266,667 ($0)
3,000 $300,000 $75,000 $200,000 $275,000 $25,000
3,500 $350,000 $87,500 $200,000 $287,500 $62,500
4,000 $400,000 $100,000 $200,000 $300,000 $100,000
4,500 $450,000 $112,500 $200,000 $312,500 $137,500
5,000 $500,000 $125,000 $200,000 $325,000 $175,000

Ex 9-11aa

0 500 1000 1500 2000 2500 2666.6666 3000 3500 4000 4500 5000 0 50000 100000 150000 200000 250000 266666.65999999997 300000 350000 400000 450000 500000 0 500 1000 1500 2000 2500 2666.6666 3000 3500 4000 4500 5000 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000 2000 00 200000 0 500 1000 1500 2000 2500 2666.6666 3000 3500 4000 4500 5000 200000 212500 225000 237500 250000 262500 266666.66499999998 275000 287500 300000 312500 325000

Ex 9-11bb

0 500 1000 1500 2000 2500 2666.6666 3000 3500 4000 4500 5000 0 50000 100000 150000 200000 250000 266666.65999999997 300000 350000 400000 450000 500000 0 500 1000 1500 2000 2500 2666.6666 3000 3500 4000 4500 5000 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000 200 000 200000 0 500 1000 1500 2000 2500 2666.6666 3000 3500 4000 4500 5000 200000 212500 225000 237500 250000 262500 266666.66499999998 275000 287500 300000 312500 325000

Ex 9-11cc

0 500 1000 1500 2000 2500 2666.6666 3000 3500 4000 4500 5000 0 50000 100000 150000 200000 250000 266666.65999999997 300000 350000 400000 450000 500000 0 500 1000 1500 2000 2500 2666.6666 3000 3500 4000 4500 5000 200000 212500 225000 237500 250000 262500 266666.66499999998 275000 287500 300000 312500 325000 0 500 1000 1500 2000 2500 2666.6666 3000 3500 4000 4500 5000 -200000 -162500 -125000 -87500 -50000 -12500 -5.0000000046566129E-3 25000 62500 100000 137500 175000

Ex 9-14 D

These are the data for the breakeven charts in Ex 9-11 AB and C
PMPM $15
Covered Lives 1,400.00
Variable Cost per Visit $25
Total Fixed Cost $16,667
Utilization
Rate Visits Revenue Variable Fixed Costs Total Costs Net Income
0 0 $21,000 $0 $16,667 $16,667 $4,333
0.03 42 $21,000 $1,050 $16,667 $17,717 $3,283
0.06 84 $21,000 $2,100 $16,667 $18,767 $2,233
0.09 126 $21,000 $3,150 $16,667 $19,817 $1,183
0.12 168 $21,000 $4,200 $16,667 $20,867 $133
0.15 210 $21,000 $5,250 $16,667 $21,917 ($917)
0.18 252 $21,000 $6,300 $16,667 $22,967 ($1,967)
0.21 294 $21,000 $7,350 $16,667 $24,017 ($3,017)
0.24 336 $21,000 $8,400 $16,667 $25,067 ($4,067)

Ex 9-14 C

0 42 84 126 168 210 252 294 336 4333.3333333333321 3283.3333333333321 2233.3333333333321 1183.3333333333321 133.33333333333212 -916.66666666666788 -1966.6666666666679 -3016.6666666666679 -4066.6666666666679

Worksheet

Break-Even Point
Part a. Part b. Part c. Part d.
Givens: Dollars No. Dollars No. Dollars No. Dollars No.
A Reimbursement per mammography
B Equipment cost per month per machine 2
C Intentionally left blank
D Technologist cost per mammography 2
E Technologist aide cost per mammography 1
F Variable cost per mammography
G Monthly maintanence per machine 2
H Indirect costs
I Desired profit
a. Solve for monthly volume to break even:
Variable Total Indirect Desired
Price Volume Cost per Unit Volume Fixed Cost Costs Profit
(A) ? (D + E + F) ? (B + G) (H) (I)
Setup: x Volume = $0.00 x Volume + $0 + $0 + $0
Solution: x Volume = $0.00 x Volume + $0 $0 + $0
ERROR:#VALUE! x Volume = $0
Volume = ERROR:#VALUE!
b. Solve for monthly volume needed to break even at desired profit level:
Variable Total Indirect Desired
Price Volume Cost per Unit Volume Fixed Cost Costs Profit
(A) ? (D + E + F) ? (B + G) (H) (I)
Setup: $0.00 x Volume = $0.00 x Volume + $0 + $0 + $0
Solution: $0.00 x Volume = $0.00 x Volume + $0 $0 + $0
$0.00 x Volume = $0
Volume = ERROR:#DIV/0!
c. Solve for volume needed to break even at new charge and no profit:
Variable Total Indirect Desired
Price Volume Cost per Unit Volume Fixed Cost Costs Profit
(A) ? (D + E + F) ? (B + G) (H) (I)
Setup: $0.00 x Volume = $0.00 x Volume + $0 + $0 + $0
Solution: $0.00 x Volume = $0.00 x Volume + $0 $0 + $0
$0.00 x Volume = $0
Volume = ERROR:#DIV/0!
d. Solve for volume needed to break even with additional labor cost
Variable Total Indirect Desired
Price Volume Cost per Unit Volume Fixed Cost Costs Profit
(A) ? (D + E + F) ? (B + G) (H) (I)
Setup: $0.00 x Volume = $0.00 x Volume + $0 + $0 + $0
Solution: $0.00 x Volume = $0.00 x Volume + $0 + $0 + $0
$0.00 x Volume = $0
Volume = ERROR:#DIV/0!
Note: Since the Technologist Aide is presented as a variable cost, the only difference in the setup of this problem and Part A
is raising the variable cost by the amount of the Technologist Aide per mammography.

Changes

blank

Sheet1