develop your own cost estimates (and categories as needed) and complete the following in an Excel (or Open Office) spreadsheet : Identify projected fixed costs for each category Identify projected variable costs for each category Identify total costs Using estimated cost per visit and revenue per visit, project your breakeven point. Briefly describe the merits of the project. Do the numbers make sense? In a separate two-page Word document: summarize your findings provide your assumptions regarding the type of care provided explain your overall rationale