245 bed hospital 100% occupancy

Revenue / patient day is $32.10 / day Food Cost $10.49 / patient day

Meal Day Equivalent Cost of $18.79

Retail revenues:

July $24, 200 (31 days) August $19,000 (31 days) September $28,900 (30 days)

October $12,800 (31 days) November $35,000 (30 days) December $22,435 (31 days)

Convert the retail revenue to a patient meal day equivalent for July, August and September.