COMPARISON OF SELECTED LAB TESTS
						.4561 Cost
CPT CODE	CPT DESCRIPTION		DIRECT	INDIRECT	TOTAL STD	per Charge	STD OVER
		PRICE	COST	COST	COST	Ratio	RATIO
86585	SKIN TEST; TUBERCULOSIS TINE TEST	12.54	5.17	9.03	14.20	5.72	8.48
80100	DRUG SCREEN; MX DRUG CLASSES EA	73.70	27.80	6.36	34.16	33.61	0.55
81000	UA DIPSTIK/TABLET; NON-AUTO W/MICRO	27.00	15.73	12.31	28.04	12.31	15.73
85025	BLD CT; HG/PLTLT CT AUTO/COMPLT WBC	44.00	3.52	6.16	9.68	20.07	(10.39)
		157.24	52.22	33.86	86.08	71.71	14.37
					86.08		14.37
	Price Offerred		80.00
	Total Cost		86.08
	Difference		(6.08)
	Exclude Indirect (fixed) cost		33.86
	Margin		27.78
	Additional margin for labor cost		8.57
	Total Margin		36.35
			Worksheet #2
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