The way I go about a cost per test analysis is by taking the cost of each item used in a procedure (including FTE per hour salaries), dividing by the number of tests each unit handles, and adding the quotients. Example: IHC kit costs  $300 and stains 50 slides, $300 / 50 slds x 3 slds per test =3D $18.
                                                     CD45  antibody is diluted 1:400, uses .3ml per slide, costs $250. per ml-$250/ 400ml x .3ml x 2 sldper test= $.38 worth of CD45  antibody per test. 
                                                     Slides are $50 per gross (144 slds)- $50/144 slds x 3 slides per test = 1.04 per test
                                                     Salary $10 bucks an hour, 3 hours to perform a set of 25 slides= $10 per H x 3 h / 25 slides per run x 3 slides per test = $3.6 per test.
                                               Total- 18 + .38 + 1.04 + 3.6 = 23.02 total cost per test

assumption: 1 patient slide and 1 pos control and 1 neg control= 1 test

Note- all prices are fictitious and used here for example only. Also, more items per test are considered in the real world- I tried to keep this simple. Also if my math is wrong feel free to correct it for yourself without Emailing me about how shabby my math is.  JC(QIHC) questions? email me directly jcolclefa@aol.com.
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