San Juan Health Department’s dental clinic projects the following costs and rates for the year 20XX.

Total fixed costs

$175,000

Variable costs

$48 per patient

Charges

$150 per patient

a. Using this information, determine the break-even point in patients.

b. Using this information, determine the break-even point in dollars.

c. Graph this scenario in a break-even chart using a range of 0 to 3,500 patients in 500-patient increments.

d. If the clinic decides it would like to make a profit of $5,500, what is the new break-even point in patients?

e. If the clinic decides it would like to make a profit of $5,500 at 1,770 patients, what is the new break-even point in dollars?