Please consider the information in the table below.

Your nursing home defines output as a patient day. Its present volume is 26,000 patient days. The average cost per day is $90.00. Present revenues and costs are presented below:

Revenues:

Charge Patients (6,000 Patient Days)$750,000

Fixed-Price Patients (20,000 Patient Days)1,800,000

Total Net Revenues$2,550,000

Costs:

Fixed Costs$1,170,000

Variable Costs ($45/PD)1,170,000

Total ($90/PD)$2,340,000

Net Income$210,000

Using this information, answer the following question.

What is the breakeven in patient days for this nursing home, assumingno profitis required?

Show the breakeven analysis formula in your solution.