Assume that the company was operating at full capacity in 2019 with regard to all items except fixed assets (operating rooms and support space); fixed assets in 2019 were utilized to only 75 percent of capacity. How much would the 2020 revenues be if the fixed assets are utilized at 100%?

Operating costs			$30,783
Earnings before interest and taxes			$5,217
Interest			$1,017
Earnings before taxes			$4,200
Taxes (21%)			$1,680
Net income			$2,520
Dividends (60%)			$1,512
Addition to retained earnings			$1,008

		$48,000
		$66,000
		$42,000
		$44,540