Calculating variable cost per unit.?

Question

A company makes shirts. If a unit has a fixed cost of 40,000 per month and its breakeven point is 50,000 shirts per month ($20 price per shirt), how do I calculate varibale cost pre unit?

Answer 1

4. We will be purchasing a new MRI at a cost of $1.5million in the near future.  We expect to perform 2,000 procedures in the first year.  We are staffing the department with 8 techs at a cost each of $60,000 per year (includes benefits) and expect supply and other costs of $1,520,000 per year.  Medicare is 40% of our business and pays $1,200 per procedure; uninsured patients make no payment and comprise 10% of the tests; HMO and Medicaid pay $800 per procedure and comprise 35% of the tests.  We have one other payer who reimburses 80% of charges.  If we want to clear $10,000 per year on variable cost, what is our price per test?
a. $2,000
b. $2,042
c. $2,020
d. $2,612