Calculating break-even. Jasmine Gonzales, administrative director of Small
Imaging Center, has been asked by the practice members to see if it is feasible to add more staff to support the practice ' s mammography service, which currently has 2 analogue fi lm or screen units and 2 technologists. She has compiled the following information:
1. What is the monthly patient volume needed per month to cover fi xed and variable costs?
- Reimbursement per screen: $66.05
- Equipment costs per month $1,450.00
- Technologist cost per mammography $15.60
- Technologist aide per mammography $3.10
- Variable cost per mammography $15.00
- Equipment maintenance per month per machine $916.66
2. What is the patient volume needed per month if Small Imaging Center desires to cover its fixed and variable costs and make a $ 5,000 profit on this equipment to cover other costs associated with the organization?
3. If reimbursement decreases to $ 60 per screen, what is the patient volume needed per month to cover fixed and variable costs but not profit?
4. If a new technologist aide is hired, what is the patient volume needed per month at the original reimbursement rate to variable costs, but not profit?