Please utilize the information and table provided below to answer the question. Your nursing home$$s CFO has asked you to conduct a break$-$even analysis. Your organization defines output as a patient day. Its present volume is $30,000$ patient days. The average cost per day is $$95\mathrm{.}00.$ Present revenues and costs are presented below:

Revenues:

Charge Patients $(8,000$ Patient Days$)$ $$1,000,000$

Fixed$-$Price Patients $(22,000$ Patient Days$)1,9800,000$

Total Net Revenues $$2,980,000$

Costs:

Fixed Costs $$1,350,00$

Variable Costs $($$$50/$PD$)1,500,000$

Total $($$$95/$PD$)$ $$2,850,000$

Net Income $$130,000$

What is the break$-$even inpatient days for this nursing home, assuming no profit is required? Steps are required.