Dr. Jones has purchase the above equipment at 79,000.00 it is now year two and there is a $7,000.00 annual maintenance fee thst needs to be added to the vostd of the equipment. The vaiable cost is now $3.37 per study, but Dr. Jones's of give 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 what is the annual cost, the salary and total cost profit or lost and