Calculate the Unit and Package Contribution Margin.

Basic Care Lifestyle Care

Fixed Costs

RNs $$90,000$ $$90,000$

LPNs $$132,000$ $$132,000$

Aides $$120,000$ $$120,000$

PT & Rec Therapists $$-$ $$50,000$

Cooks $$30,000$ $$22,500$

Janitors $$36,000$ $$36,000$

Others $$120,000$ $$144,000$

Debt Service $$150,000$ $$200,000$

Depreciation $$75,000$ $$100,000$

Admin Costs $$30,000$ $$30,000$

Total Fixed Costs $$783,000$ $$924,500$

Variable Costs

Other $(60\%)$ $$180,000$ $$216,000$

Number of Patients $5030$

Cost per Patient $$3,600$ $$7,200$

Revenue$/$Price per Month

Basic Revenue $$1,067,463$

Basic Price $$26,686\mathrm{.}58$

Lifestyle Revenue $$1,239,372$

Lifestyle Price $$51,640\mathrm{.}5$