Use the information in the table to answer the questions that follow. Make sure to show your calculations (formulas in cells are fine; you do not need to write them out). You may add rows or columns to this worksheet as needed. Average Length Service of Stay (days) % of patients Reimbursement rate per DRG (prospectively Variable Cost per Unavoidable Allocated determined) DRG Overhead DRG 1 3 10% $ 700 $ 400 $ 75,000 DRG 2 5 30% $ 1,500 $ 900 $ 175,000 DRG 3 7 60% $ 1,300 $ 800 $ 350,000 Using your answer from part a., what is the total breakeven volume of pat b. Using your answer from part a., what is the total breakeven volume of patients, assuming the goal is to achieve a profit of zero (accounting breakeven)? c. If case-mix shifted such that more patients fell into DRG 1 and fewer fell into DRG 3, relative to the current case-mix, would total breakeven volume increase, decrease or remain unchanged? EXPLAIN