a52 Illustration 22: The following information is available from an intensive care unit. Rent (including repairs) 10,000 p.m. The unit cost consists of 25 beds and 5 more beds can be accommodate when the occasion demands. The permanent staff attached to the unit is as follows: 2 supervisors each at a salary or 2000 per month. 4 nurse each at a salary of 1500 per month. 2 ward boys each at a salary of 1000 per month. Though the unit was open for the patients all the 365 days in a year, security of accounts of 2012 revealed that only 150 days in a year the unit had the full capacity of 25 patients per day and for another 80 days it had on an average 20 beds only occupied per day. But there were occasions when the beds were full, extra beds were hired from outside at a charge of 10 per bed per day. The total hire charges for the whole year were 8,000. The unit engaged expert doctor from outside to attend on the patients and the fees were paid on the basis of number of patients attended at time spent by them on an average worked out to 20,000 per month in 2013 The other expenses for the year were as under. Repairs and maintenance 8,000 Food supplied to patients 1,00,000 Janitor and other services for patients * 25,000 Laundry charges for bed linens 340,000 Medicines supplied *70,000 Cost of oxygen, x ray etc other than directly bom *90,000 for treatment of patients (Fixed) General administration charges allocated to the unit 1,00,000 (1) If the unit recovered an overall amount of 200 per day on an average from each patient what is the profit per patient day made by the unit in 2013. (2) The unit wants to work out a budget for 2014, since the number of patients is very uncertain, annuity the same revenue and expenses prevail in 2014, work out the number of patient days required break-even