Case $7-53$ Break$-$Even Analysis; Hospital CVP Relationships $($LO $7-1,7-4)$

Delaware Medical Center operates a general hospital. The medical center also rents space and beds to separately owned entities rendering specialized services, such as Pediatrics and Psychiatric Care. Delaware charges each separate entity for common services, such as patients' meals and laundry, and for administrative services, such as billings and collections. Space and bed rentals are fixed charges for the year, based on bed capacity rented to each entity. Delaware Medical Center charged the following costs to Pediatrics for the year ended June $30,201$ :

$\backslash$table$[[,\backslash$table$[[$Patient Days$],[($variable$)]],\backslash$table$[[$Bed Capacity$],[($fixed$)]]],[$Dietary$,$$$590,000,-],[$Janitorial$,-,80,000],[$Laundry$,210,000,-],[$Laboratory$,450,000,-],[$Pharmacy$,310,000,-],[$Repairs and maintenance,$-,38,000],[$General and administrative,$-,1,380,000$