This is getting a little out of hand. Comparing charges in more than general terms is meaningless, like apples to oranges. The costs of doing business is so different from one state/local to another that specific dollar amounts don't easily compare.
Also, to compare anesthesia prices of a spay/neuter to that of a general surgery is doing a disservice to your vet. What we charge for those procedures in no way even covers our costs. You try to figure the actual cost for anesthesia (personnel time, use of anesthesia equipment, drugs). The actual costs (plus a reasonable return on investment) is actually closer to the $400 than the $40.
Doug, DVM