Problem $9\mathrm{.}13$d$,$ e Application of break$-$even calculation. San Juan Health Department Givens: Part d A Charges per patient $$350$ B Variable cost$/$patient $$80$ C Total fixed costs $$325,000$ D Indirect costs $$0$ E Desired profit $$8,000$ d$.$ Solve for annual volume to break even plus desired profit: Variable Total Cost Fixed Indirect Desired Price Patients Per Patient Patients Cost Costs Profit $($A$)?($B$)?($C$)($D$)($E$)$ Setup: $$350$ x Patients $=$ $$80$ x Patients $+$ $$325,000+$ $$0+$ $$8,000$ Solution: x Patients $=$ x Patients $=$ Patients $=$ e$.$ Determine the break$-$even point plus desired profit in dollars: Variable Total Cost Fixed Indirect Desired Price Patients Per Unit Patients Cost Costs Profit $($A$)($Part d$.)($B$)($Part d$.)($C$)($D$)($E$)$ Setupa: $$350$ x $0=($ $$80$ x $0+$ $$325,000+$ $$0+$ $$8,000$ Solution: x $0=+++=$ aFrom part d$.$ Note: It is also possible to solve part d just by calculating one side of the equation. Differences due to rounding. Problem $9\mathrm{.}13$d$,$ e Application of break$-$even calculation. San Juan Health Department

d$.$ Solve for annual volume to break even plus desired profit:

e$.$ Determine the break$-$even point plus desired profit in dollars:

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

Note: It is also possible to solve part $\backslash (\backslash$mathbf$\{$d$\}\backslash )$ just by calculating one side of the equation.