23. You have the following data for January 1 - May 31 of this fiscal year with which to prepare an expense forecast. Fixed expenses were $2,750,000 and variable expenses were $400,000. During the first five months of the year, $60,000 of fixed expense money was spent on preparing for a WHO survey that occurs once every five years. Volume through May 31 has been 20,000 visits. It is anticipated that monthly volume will be 10% higher in the remaining part of the year. Also, two new practitioners are expected to join the staff, starting work on November 1st. They each earn $75,000 per year plus fringe benefits of 12.5%. 24. Develop a Relative Value Unit scheme for the following procedures. Procedure 1 requires $150 per procedure for salaries, $250 for supplies and $150 for purchased services. Procedure 2 requires $280 for salaries, $100 for supplies and $260 for purchased services. Procedure 3 requires $240 for salaries, $150 for supplies and $330 for purchased services. Procedure 4 requires $200 for salaries, $200 for I supplies and 100 for purchased services. Procedure 5 requires $150 for salaries, $100 for supplies and $50 for services. In answering this question, you must recommend only a single scheme, not a series of potential ones.
