Price per Unit			Variable Cost per Unit			Units Sold per Year
Basic	$	720		$	230		700
Retest		1,075			600		200
Vital		4,660			3,130		100

Variable costs include the labor costs of the medical technicians at the lab. Fixed costs of $500,000 per year include building and equipment costs and the costs of administration. A basic "unit" is a routine drug test administered. A retest is given if there is concern about the results of the first test, particularly if the test indicates that the athlete has taken drugs that are on the banned drug list. Retests are not done by the laboratory that performed the basic test. A "vital" test is the laboratory's code for a high-profile case. This might be a test of a famous athlete and/or a test that might be challenged in court. The laboratory does extra work and uses expensive expert technicians to ensure the accuracy of vital drug tests. Limitless Labs is subject to a 20 percent tax rate.