![graph graph](https://www.beckersorthopedicandspine.com/images/2014-images/10/Money Graph.jpg)
1. Occupancy costs per square foot were reported as $39.85 on average.
2. General and administrative costs per square foot were reported as $11.30.
3. Employee salary and wages per case were $489.05 on average.
4. Taxes and benefits per case were $55.96 on average.
5. Medical and surgical costs per operating room were around $500,000.
6. Other medical cots per operating room were on average $17,000.
7. Insurance per case was on average $13.16.
8. General and administrative costs were around $55.96 per case.
9. On average, employee salary and wages represented 20.1 percent of the net revenue.
10. Total operating expenses represented 68.6 percent of net revenue.
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