Quick Review Cards for Medical Laboratory Science

(avery) #1
Management &

Break-Even Points Education Review 584


ANALYSIS FORMULA

Break-even price per test

Break-even test volume

Break-even revenue

Annual fixed costs + variable costs
Test volume

Total fixed costs
Average revenue per test-variablle cost per test

Total fixed costs
(Average revenue per test-variabble cost per test)/average revenue per test
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