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

| March 14, 2016

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

Using the above information:

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

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