Scenario: Atlantic Imaging Center is a small imaging center with two analogue film or
screen u...
Scenario: Atlantic Imaging Center is a small imaging center with two analogue film or
screen units. As the director of the center, Juanita Hernandez has been asked to
determine if it is financially profitable to hire additional technologists to their current staff
of two technologists. She has analyzed the current costs and determined the following:
Reimbursement per screen $80
Equipment costs per month ($800 per machine) $1600
Technologists costs per mammography $18
Technologists aide per mammography $5
Variable cost per mammography $9
Equipment maintenance per month per machine $750
To prepare for the Assignment:
Examine the Atlantic Imaging Center scenario. Reflect on how you will use the provided
financial data to calculate break even points. Refer to Chapter 9 of Financial
management of health care organizations: An introduction to fundamental tools,
concepts and applications for additional guidance.
The Assignment:
Given the above information, create an Excel spreadsheet showing the following:
A. Solve for monthly volume to break even.
B. Solve for monthly volume needed to break-even at desired $5000 per month
profit level.
C. Solve for volume needed to break-even at new reimbursement per screen of $55
and no profit.
D. Solve for volume needed to break-even with additional labor.
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