Business: Nursing - Provided In Home To Elderly

# Nurses: 16

Annual Salary/Nurse: $75k

Billing Days/Year/Nurse: 192

Billing Hours/Day: 6

Note: Reason for 192 days and 6 hours is for vacation, training, cancelled appointments, etc.

Cost Of Employee Benefits: 25% Of Salary

Invoice Clients Per Hour: $75

Investment In Business: $500k

The Office:

SG&A	Annual Amount
Owner Salary	$125k
Rent... office and training room	$25,000
Front Desk... two people	$80,000
Office Manager... general manager	$100,000
Supplies	$15,000
Professional Fees (Incorporate; Legal; Etc.)	$5,000
Total Estimated Expenses (Fixed Costs)	$50,000
Account Managers... two salary people	$140,000
Cost Benefits At The Office	$80,000

1. What Were The Profits This Year?
2. Additional Invoice Price/Hour To Break Even?
3. New Invoice Price/Hour To Break Even
4. At Break-Even
   1. Cost of Goods Sold?
   2. Gross Profit/Hour?
   3. Margin?
   4. Markup?