++ 1. The CEO of Henry Hospital also wants to know the per patient cost on 2 North, a surgical nursing unit. Using the following table, calculate total cost, average fixed cost, average variable cost, and average total cost. What is the most efficient output level for the unit? Patients TFC TVC 0 $350,000 $0 150 350,000 75,000 300 350,000 150,000 450 350,000 225,000 600 350,000 300,000 750 900 350,000 350,000 425,000 600,000 I 2. The CEO of Barnard Surgical Associates has received an offer from a large managed care payer to direct its enrollees to the facility for outpatient surgery. Using the following table, calculate the fixed and variable costs for an outpatient surgery patient using the high-low method. If the managed care payer is offering to pay $700 per surgery, what is your recommendation to the CEO? Month January Patients Total Cost 600 $650,000 February 510 615,000 March 625 663,000 April 607 662,000 May 655 688,000 June 621 671,000 July 637 664,000 August 649 669,000 September 602 651,000 October 633 667,000 November 650 675,000 December 545 623,000