Calculated State Average Ratio of Cost to Charges (RCC)	
State	State Average RCC
Alabama	0.2996
Alaska	0.5642
Arizona	0.2423
Arkansas	0.2892
California	0.2336
Colorado	0.3250
Connecticut	0.4182
Delaware	0.3776
District of Columbia	0.3091
Florida	0.2125
Georgia	0.3074
Hawaii	0.3804
Idaho	0.3913
Illinois	0.3038
Indiana	0.3150
Iowa	0.3609
Kansas	0.3896
Kentucky	0.2965
Louisiana	0.3353
Maine	0.4530
Massachusetts	0.4106
Michigan	0.3707
Minnesota	0.4089
Mississippi	0.3369
Missouri	0.3297
Montana	0.4570
Nebraska	0.3547
Nevada	0.2400
New Hampshire	0.3587
New Jersey	0.1845
New Mexico	0.3445
New York	0.4291
North Carolina	0.3129
North Dakota	0.3952
Ohio	0.3217
Oklahoma	0.3202
Oregon	0.4082
Pennsylvania	0.2819
Puerto Rico	0.6281
Rhode Island	0.3584
South Carolina	0.2743
South Dakota	0.3408
Tennessee	0.2589
Texas	0.2950
Utah	0.4064
Vermont	0.4882
Virginia	0.3348
Washington	0.3314
West Virginia	0.3782
Wisconsin	0.3686
Wyoming	0.4173
Source: Dobson | DaVanzo Team analysis of Medicare Cost Reports	
