3-39 CVP analysis, medical sector. Yahama Medical Centre operates a medical surgery in Japan that specializes in the diagnosis and treatment of hay fever allergies. The firm's budget for next year is as follows: Number of beds available In-patient days In-patient fees 80 per day 26,000 per annum 1,300,000 Direct supplies Variable Costs 100,000 Fixed Costs Total Costs 100,000 Direct salaries Patient service O/H Administration Total costs 800,000 800,000 58,000 102,000 160,000 108,000 1,066,000 150,000 252,000 258,000 1,318,000 1. Calculate the contribution margin ratio. 2. Compute the breakeven point in both in-patient days and in-patient fees. 3. Compute the margin of safety ratio if the clinic operates at full capacity. 4. Suppose the direct salaries were increased to 826,000 and total variable costs increased to 1,092,000, compute the breakeven point in in-patient days if all matters not specified remain the same. 5. Suppose the fixed patient service overheads increase to 120,000 and total fixed costs increases to 270,000, compute the breakeven point, if all other matters remain the same.