a.) Number of visits 10,000 Revenue per visit $40 Total Revenues $400,000 Variable costs: Medical Supplies 50,000 Administrative supplies 10,000 Total variable costs 60,000 Contribution margin 340,000 Contribution margin per visit Fixed costs: Wages and benefits 220,000 Rent 5,000 Depreciation 30,000 Utilities 2,500 Total fixed costs 257,500 Total Costs Taxable income Income tax rate Income taxes Profit b.) Breakeven point in number of visits c.) To obtain after tax profit of: Pre-tax profit must be Contribution margin must be Therefore, visit volume must be