Using a discount rate of 5% for costs and benefits, the incremental cost/QALY of strategy A over B was $27041.69. The incremental cost/QALY is sensitive to several variables. "If the positive predictive value of screening for microalbuminuria is <0.72, the effect of treatment to delay progression from microalbuminuria to macroproteinuria is < 1.6 years, the cumulative incidence of diabetic nephropathy falls to<20%, or >64% of patients demonstrate hypertension at the onset of Microalbuminuria, then the incremental costs/QALY will exceed $75000".