Hypothetical Cost Schedule

Qty of
Output
0
10
30
50
64
74
80
82

TFC

TVC

TC

10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000

5,000
10,000
15,000
20,000
25,000
30,000
35,000

10,000
15,000
20,000
25,000
30,000
35,000
40,000
45,000

AFC
1,000
333
200
156
135
125
122

AVC
500
333
300
313
338
375
427

AC
1,500
667
500
469
473
500
549

MC
500
250
250
357
500
833
2,500

Month
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec

In-Patient
Days
620
700
930
1,200
1,318
1,500
1,240
1,163
900
1,085
1,050
775

Salaries
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000

Drugs
514,600
574,000
744,000
972,000
1,040,825
1,230,000
1,004,400
930,000
711,000
857,150
840,000
635,500

Supplies
248,000
280,000
372,000
480,000
527,000
600,000
496,000
465,000
360,000
434,000
420,000
310,000

Depreciation
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000

Total Cost
1,188,220
1,279,700
1,541,930
1,878,200
1,994,143
2,256,500
1,926,640
1,821,163
1,496,900
1,717,235
1,686,050
1,371,275

Year
2001
2000
2001
2001
2001
2001
2001
2000
2001
2000
2000
2000
2001
2000
2001
2001
2001
2001
2000
2000
2000
2000
2000
2000

Month
Mar
Mar
Jul
Jun
Nov
Apr
Feb
Jun
Oct
Nov
Feb
Oct
May
Jul
Aug
Dec
Jan
Sep
Dec
Apr
Jan
May
Aug
Sep

Total
Consultations
1,187
2,200
2,250
2,295
2,492
2,726
2,939
3,044
3,277
3,400
3,904
4,090
4,314
4,400
4,465
4,494
4,787
4,795
4,800
4,909
5,302
6,099
6,500
7,135

Personnel
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

Drugs
59,348
109,997
112,521
114,746
124,573
136,299
146,947
152,207
163,824
170,001
195,195
204,491
215,710
220,000
223,265
224,701
239,354
239,754
240,002
245,444
265,102
304,956
324,996
356,741

Med Sup
23,742
43,999
45,010
45,897
49,828
54,518
58,775
60,875
65,534
67,997
78,075
81,803
86,283
88,004
89,312
89,885
95,742
95,899
96,004
98,179
106,042
121,981
130,004
142,699

Hlth Educ
Materials
24,744
44,997
46,004
46,905
50,830
55,522
59,776
61,878
66,528
68,999
79,080
82,804
87,282
89,002
90,308
90,882
96,750
96,906
97,001
99,176
107,041
122,976
131,002
143,696

Power/
Water
1,941
2,168
2,257
2,263
2,396
1,721
2,672
1,785
2,315
2,601
2,434
2,093
2,526
2,098
2,489
2,050
1,847
2,276
2,494
2,452
2,352
2,676
2,580
2,135

1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
-

2,000

4,000

2,000

4,000

Travel
65
77
150
103
143
116
78
69
113
81
91
52
143
113
132
100
73
89
54
60
85
143
74
140

Total Fixed
Cost
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

Total
Variable
Cost
109,840
201,238
205,941
209,914
227,770
248,175
268,248
276,815
298,315
309,678
354,876
371,243
391,943
399,217
405,506
407,617
433,766
434,924
435,555
445,310
480,622
552,732
588,655
645,411

Total Cost
209,840
301,238
305,941
309,914
327,770
348,175
368,248
376,815
398,315
409,678
454,876
471,243
491,943
499,217
505,506
507,617
533,766
534,924
535,555
545,310
580,622
652,732
688,655
745,411

Ave.
Fixed
Cost
84
45
44
44
40
37
34
33
31
29
26
24
23
23
22
22
21
21
21
20
19
16
15
14

Ave.
Variable
Cost
93
91
92
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
90

Total Cost
y = 90.057x + 103141
R = 1

Total Cost
Linear (Total Cost)

4,000

6,000

8,000

10,000

12,000

14,000

Ave.
Cost
177
137
136
135
132
128
125
124
122
120
117
115
114
113
113
113
111
112
112
111
110
107
106
104

Marginal
Cost
90
93
89
91
87
94
82
92
92
90
88
92
85
96
73
89
147
130
89
90
90
90
89
104

4,000

6,000

8,000

10,000

12,000

14,000