Annual Patient Days Aides Nurses Supervising Nurses Up6 22 000 12 00 % 25 000 26 001 to 29 200 Pediatrics always employs only the minimum number of required personnel. Salaries of supervis- ing nurses, nurses, and aides are therefore fixed within range: of annual patient dayis. Pediatrics operated at 100 percent capacity on 20 days during the year ended June 50. 20x |, Admin. istrators estimate that on these 30 days. Pediatrics could have filled another 20 beds above capacity. Delaware Medical Center has an additional 20 beds available for rent for the year ending June 30, 20x 2, Such additional rental would increase Pediatrics fixed charges based on bed capacity. (In the follow ing requirements. ignore income taxes. ) Required: 1. Calculate the minimum number of patient days required for Pediatrics Io break even for the year ending June 30. 20x2. if the additional 20 beds are not rented, Patient demand is unknown. but assume that revenue per patient day, cost per patient day, cost per bed, and salary rates will remain the same as for the year ended June 30. 20x 1. 2. Assume that patient demand, revenue per patient day, cost per patient day, cost per bed, and salary rates for the year ending June 30. 20x2, remain the same as for the year ended June 30. 20s |, Pre pare a schedule of Pediatrics" increase in revenue and increase in costs for the year ending June 30. 20x2. Determine the net increase or decrease in Pediatrics earnings from the additional 20 beds in Pediatrics rents this extra capacity from Delaware Medical Center.Cases Case 7-53 Delaware Medical Center operates a general hospital, The medical center also rents space and beds to Break- Even Analysis. Hospital separately owned entities rendering specialized services, such as Pediatrics and Psychiatric Care. Dela- CVP Relationships ware charges each separate entity for common services, such as patients" meals and laundry, and jur administrative services. such as billing, and collections, Space and bed rentals are fixed charges for the year. based on bed capacity rented to each entity, Delaware Medical Center charged the following costs to Pediatrics for the year ended June 50. 20x 1: Patient Days (variable Bed Capacity (fixed Dear 600 090 Ex Janitorial 70 090 Laundry 800,000 50 001 Pharmacy 850 000 Repairs and maintenance General and admin strative 1 300 000 Rent 1 500 0OC Bilings and carections 300 000 000 090 52 800 000 During the year ended June 30, 20x 1. Pediatrics charged each patient an average of $300 per day! had a capacity of 60 beds. and had revenue of 56 million for 565 da In addition. Pediatrics directly employed personnel with the following annual salary costs per emp upelvising aurses. $25.000; nurses, $20.000: and aides, $9,000. Delaware Medical Center has the following minimum departner requirements, based on total annual patient days