Calculating break-even point and graphing. San Juan Health Department’s dental clinic projects the following costs and rates for the year 20XX.

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 $8,000, what is the new breakeven point in patients?

e. If the clinic decides 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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Total fixed costs Variable costs Charges $225,000 $60 per patient $250 per patient