Assume your nursing home defines output as a patient day. Its present volume is $26,000$ patient days. The average cost per day is $$90\mathrm{.}00.$ Using the present revenues and costs presented below: What is the breakeven inpatient days for this nursing home, assuming no profit is required? If volume goes up $10$ percent to $28,600$ patient days and payer mix is unchanged, what will net income be$?$ What is the importance of determining cost behavior and identifying controllable costs in this type of break$-$even analysis?