Assume that a radiologist group practice has the following cost structure:

Fixed costs	$506,078
Variable cost per procedure	$21
Charge (revenue) per procedure	$103

Furthermore, assume that the group expects to perform 7,186 procedures in the coming year. Also assume that the practice contracts with one HMO, and the plan proposes a 21 percent discount from charges. What volume is required to provide a pretax profit of $190,000?