The MedView brochure said, “Only 45 scans per month to cover the monthly equipment rental of $ 18,000.”* The footnote at the bottom of the brochure read: *“Assumes a reimbursable fee of $ 475 per scan.” The MedView brochure refers to a new radiology imaging system that MedView rents for $ 18,000 per month. A “scan” refers to one imaging session that is billed at $ 475 per scan. Each scan involves giving the patient a chemical injection and requires exposing and developing an X- ray negative.

Required:
a. What variable cost per scan is MedView assuming in calculating the 45- scans- per- month amount?
b. Is the MedView brochure really telling the whole financial picture? What is it omitting?