San Juan Health Department's dental clinic projects the following costs and rates for the year 20XX. Total fixed costs: $225,000 Variable costs: $60 per patient Charges: $250 per patient  Using the information above, determine the break-even point in patients?  Using the information above, determine the break-even point in dollars?  If the clinic decided it would like to make a profit of $8,000, what is the new break-even point in patients?  If the clinic decided it would like to make a profit of $8,000 at 1,226 patients, what is the new break-even point in dollars?

Cornerstones of Cost Management (Cornerstones Series)
4th Edition
ISBN:9781305970663
Author:Don R. Hansen, Maryanne M. Mowen
Publisher:Don R. Hansen, Maryanne M. Mowen
Chapter16: Cost-volume-profit Analysis
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 San Juan Health Department's dental clinic projects the following costs and rates for the year 20XX.

Total fixed costs: $225,000
Variable costs: $60 per patient
Charges: $250 per patient

  1.  Using the information above, determine the break-even point in patients?
  2.  Using the information above, determine the break-even point in dollars?
  3.  If the clinic decided it would like to make a profit of $8,000, what is the new break-even point in patients?
  4.  If the clinic decided it would like to make a profit of $8,000 at 1,226 patients, what is the new break-even point in dollars?
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