Problem $9\mathrm{.}13$a$,$ b Calculating break$-$even and graphing. San Juan Health Department Givens: A Charges per patient $$350$ B Variable cost $/$ patient $$80$ C Total fixed costs $$325,000$ D Indirect costs $$0$ E Desired profit $$0$ a$.$ Solve for annual volume to break even: Variable Total Cost Fixed Indirect Desired Price Patients Per Unit Patients Cost Costs Profit $($A$)?($B$)?($C$)($D$)($E$)$ Setup: $$350$ x Patients $=$ $$80$ x Patients $+$ $$325,000+$ $$0+$ $$0=$ Solution: $$270$ x Patients $=+$ $$325,000+$ $$0+$ $$0$ $$270$ x Patients $=$ Patients $=$ b$.$ Determine the break$-$even point in dollars: Variable Total Cost Fixed Indirect Desired Price Patients Per Unit Patients Cost Costs Profit $($A$)($Part a$.)($B$)($Part a$.)($C$)($D$)($E$)$ Setupa: $$350$ x $0=$ $$80$ x $0+$ $$325,000+$ $$0+$ $$0$ Solution: $$350$ x $0=$ $$0+$ $$325,000+$ $$0+$ $$0$ $$0=$ aFrom part a Note: It is also possible to solve part b just by calculating one side of the equation. Differences due to rounding. Problem $9\mathrm{.}13$a$,$ b Calculating break$-$even and graphing. San Juan Health Department

$\backslash (\{\}^\{\backslash$text $\{$a $\}\}\backslash )$ From part $\backslash (\backslash$mathbf$\{$a$\}\backslash )$

Note: It is also possible to solve part b just by calculating one side of the equation.

Differences due to rounding.