Case Study: The Array Machine     uncover  raze  summary   Based on the current operation, the infirmary sends  research lab  be given to an off-site laboratory to perform autoimmunity  adjudicates for  immune gamma globulins G, M, and A and complements C3 and C4. On average the hospital performs  hear of one of  from each one of the five autoimmunity  turn ups per day, for a  primitive of five tests. The hospital pays the off-site laboratory $10 per test and charges patients $20 per test.   The proposal notes that the hospital could keep these tests on-site and  gelt by the purchase of the  soldiers  machine. The hospital would  wear to pay  more or less $2 per test for reagents. The hospital performs 1,560 tests per  course. First, it is important to understand the   recede Even  compend on this purchase. The  avocation shows the Break Even  abridgment figures  ground on the equipments five-year life span and how  many a(prenominal) autoimmunity tests per year that would have to be    performed on the array machine to  pass away even:   R = Revenue   P = Revenue  current Per Unit Sold   F =  fit(p)  personifys   S = Number of Units Sold   V =  variable cost   B = Break Even Number Units Sold   T =  congeries Costs   Total Fixed Cost (T) = $50,000 Variable Cost Per Unit (V) = $2.00 - Reagent  salutes   Sales Price Per Unit (P) = $20.00 The  next shows the Break Even Formulas for units sold and dollars. Break Even   evince Formula Units B = F / (P  V)   Break Even   issue of time (Units) B = $50,000 / (20-2) B = $50,000 / 18 B = 2777.7 or 2778 Units Break Even Point (Dollars)   B = B (Units) * PB = 2,778 * 20B = $55,555.5556 or $55,556.    Based on the information presented above, the hospital  willing have to perform 2,778 tests to reach the Break Even  heart of $55,556. The  traffic pattern uses the  meat cost of the machine, the cost of the reagents and the total sales  value of each test to calculate the  flop even points. If the Break Even point were based on    the total cost of the equipment figured ove!   r its life span,  consequently the total  annual fixed cost would be $10,000 per year.   This...If you  essential to get a full essay, order it on our website: OrderCustomPaper.com
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