a. The base Profit and Loss Statement is :

Base P&L Statement
Sales	50000
Variable cost per visit	30000
Fixed Cost	15000
Profit	5000

The projected Profit and Loss statement is:

Projected P&L
Sales	54000
Variable cost	36000
Fixed Cost	20000
Profit (negative indicates loss)	-2000

The firm should not make the proposed changes since there is a projected loss and no profit

b. The visit voulm should be 1,334 patients for Triangle pedriatics to break even. (This figure has been arrived at by trial and error)

So, visit volume should be increased by = 1334-1200 = 134 patients

So, Triangle pedriatics needs 134 patients more than the projected 1200 patients to break even. The new P&L statement is as shown below (with 1334 patients)

New P&L
Sales	60030
Variable cost	40020
Fixed Cost	20000
Profit	10

Base Case Revenue = __________________

Base Case Variable Cost = ____________________

Base Case Contribution Margin = _____________________

Base Case Fixed Cost = _________________

Base Case Profit (loss) = ___________________

Proposed Changes Revenue = __________________________

Proposed Changes Variable Costs = ____________________

Proposed Changes Contribution Margin = ____________________

Proposed Changes Fixed Costs = _________________________

Breakeven Revenue = _______________________

Breakeven Variable costs = _______________________

Breakeven Contribution Margin = _________________________

Breakeven Fixed cost = ________________________

Breakeven Profit (Loss) = ___________________________