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. 2003 Dec 19;1:80. doi: 10.1186/1477-7525-1-80

Table 3.

Cost-Utility Example: QALYs revisited

TREATMENT COST OUTCOMES (QALYs*)
A $1500 3.81
B $1000 1.58
Increment (of A over B) $500 2.23
Incremental cost/Incremental Outcome $500 / 2.23 QALYs = $224.22 per QALY gained

*(3.81 QALYs = 4 years × 0.9 Units of Utility); (1.58 QALYs = 2 years × 0.5 Units of Utility)