Assume that Painless Dental Clinics, Inc., offers three basic dental services. Here are its prices and costs:

	Price per Unit			Variable Cost per Unit			Units Sold per Year
Cleaning	$	520		$	280		8,000
Filling		800			780		1,600
Capping		1,700			1,100		400

Variable costs include the labor costs of the dental hygienists and dentists. Fixed costs of $600,000 per year include building and equipment costs, marketing costs, and the costs of administration. Painless Dental Clinics is subject to a 25 percent tax rate on income.

A cleaning