4. dr. jones’ office has purchased the above equipment. it is now year #2 and there is a $7,000 annual maintenance fee that needs to be added to the costs of the equipment. the variable cost is now $3.37 per study, but dr. jones’ office is planning on doing 1675 studies because there has been an addition of two new managed contracts, and there has been a reimbursement increase to $53.16.