• 1) Identify the fixed and variable costs. 2) What is the breakeven point? 3) What assumptions were necessary for answering questions 1 and 2? Exhibit 1: Expense Record 1. Salaries Total - $567,994 Details: Director, assistant director, controller = $165,140 Nurses(2) = 105,920 Psychologist (1) = 56,000 Social workers(2) = 77,000 Physical therapists(2) = 90,334 Support staff(3) = 73,600 2. Transportation costs Total - 56,000 Details: Automobile operation and insurance = 16,000 Automobile allowance for staff = 40,000 3. Purchased services - 4,700 4. Medical and nursing supplies - 14,800 5. Space occupancy costs - 34,660 6. Office costs (telephone, postage, stationery) - 25,312 7. Other general costs(depreciation, insurance, legal) - 35,720 Total cost $739,186 Number of visits 6,384 Average cost per visit $115,79