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A free - standing ambulatory care center averages $ 7 0 in charges per patient. Variable costs are approximately $ 1 2 per patient, and

A free-standing ambulatory care center averages $70 in charges per patient. Variable costs are approximately $12 per patient, and fixed costs are about $1.5 million per year. Using these data, how many patients must be seen each day, assuming a 365-day operation, to reach the break-even point?

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