25,551-27,375 1,466,000 80 18,325 No
Case 6-34 (continued)
While a “break-even” can be computed for each range of activity (i.e., relevant range), all but one of
these break-evens is bogus. For example, within the range of 10,000 to 14,000 patient-days, the
computed break-even is 15,755 patient-days. However, this level of activity is outside this relevant
range. To serve 15,755 patient-days, the fixed costs would have to be increased from $1,262,000 to
$1,306,000 by adding one more aide and one more nurse. The only “break-even” that occurs within
its own relevant range is 16,325. This is the only legitimate break-even.
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