These are marginal costs that will increase along with an increase in patient numbers. **Include: Staff Salaries –– Dentists and Hygienists (not receptionists, practice managers or admin staff etc), & Disposables (materials for fillings, crowns, implants etc). **Do Not Include: Fixed Costs (Rent, Software, Equipment, Insurance, Office Supplies, Utilities, Professional services, Staff such as; Receptionists, Practice Managers or Admin Staff etc) **If you're a new practice, please enter an estimate or we can work on a number together on the next call.