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An outpatient surgery center averages $200 in charges per patient, Variable costs are $80 per patients per patients, and fixed costs are about $1.2 million

An outpatient surgery center averages $200 in charges per patient, Variable costs are $80 per patients per patients, and fixed costs are about $1.2 million per year. How many patients must be seen on average each day (assuming 365-day operation) to reach the break-even point?

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45.2

21.7

27.4

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