2. The “break-even” can be computed for each range of activity by dividing the total fixed cost for that
range of activity by the contribution margin per patient-day, which is $80 (=$130 revenue - $50 vari-
able cost).
Within
Total Fixed (a)
Contribution (b)
“Break-
Annual
Relevant
Even”
Range?
(a) ÷ (b)
Patient-Days
Margin
Cost
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