Asurgery centerhas a procedure whosegross charge is $1,500of which $950 is collected. The variable cost per procedure is $250. The monthly fixed cost assigned to doing this procedure is $67,000. The center wants to generatea $10,000 profit each month in doing this procedure.

a.How many proceduresper month, rounding up to the next highest whole numberif necessary,would it need to do?(Show your work as partial credit will be given).

b. Check your work by preparing an Excel spreadsheetin readable and good formthat notes these variables and computes the appropriate net income for the month. This spreadsheet must be placed on Tab 2 of the provided Excel file