Just want to know if I calculated my variable expense variance, volume variance, fixed expense variance and selling price variance correctly. My break even was 0.841.

Exhibit 8 MENORAH HEALTH SERVICES Tvelve-Months Ending August 31, 1983 Year-To-Dat Budget Notes Variance Actual (70,460) $389,373 318,913 -Revenue * (vis it revenues only) Expenses: $ (5,301) $298,143 $292,842 Salaries (1,618) 19,646 18,028 FICA 6,863 41,707 48,570 Supplies (28,950) 85,392 56,442 Lease/Rent 2,346 11,854 14,200 Utilities 1,240 9,000 Repairs/ Maintenance 10,240 17,001 22,359 39,360 Marketing 1,494 47,633 49,127 Depreciation Management Consult Fee 2,600 3,950 6,550 405 5,763 5,358 Other (4,730) 545,447 540,717 Total Expenses 65.730 S(156.074) $(221.804) Gross Margin 33.16/pt 31.03/pt Charge/patient* (1,464) 11,740 10,276 Visits Admissions generated by MHS (35) 2 235 200 (227) 3 1,645 1,418 Patient Day s Hospital Gross Revenue Gener- ated at MMC $(146,089) $821,177 $675,088 Total MHS-related $(216.549) $1.210.550 $994.001 Revenue *Doesn't include laboratory and ancillaries -28- Exhibit 8 MENORAH HEALTH SERVICES Tvelve-Months Ending August 31, 1983 Year-To-Dat Budget Notes Variance Actual (70,460) $389,373 318,913 -Revenue * (vis it revenues only) Expenses: $ (5,301) $298,143 $292,842 Salaries (1,618) 19,646 18,028 FICA 6,863 41,707 48,570 Supplies (28,950) 85,392 56,442 Lease/Rent 2,346 11,854 14,200 Utilities 1,240 9,000 Repairs/ Maintenance 10,240 17,001 22,359 39,360 Marketing 1,494 47,633 49,127 Depreciation Management Consult Fee 2,600 3,950 6,550 405 5,763 5,358 Other (4,730) 545,447 540,717 Total Expenses 65.730 S(156.074) $(221.804) Gross Margin 33.16/pt 31.03/pt Charge/patient* (1,464) 11,740 10,276 Visits Admissions generated by MHS (35) 2 235 200 (227) 3 1,645 1,418 Patient Day s Hospital Gross Revenue Gener- ated at MMC $(146,089) $821,177 $675,088 Total MHS-related $(216.549) $1.210.550 $994.001 Revenue *Doesn't include laboratory and ancillaries -28