Calculate break even point for the budgeted and forecasted sections.

! Budgeted Total Per FTE FTES 40.25 Revenues $ 405,490.00 $ 10,074.29 Variable Costs $ 185,764.48 $ 4,615.27 Fixed Costs $ 186,336.52 $ 4,629.48 Net Income $ 33,389.00 $ 829.54 O Total 1 FTES 2 Revenues $ 3 Variable Costs $ 4 Fixed Costs $ 5 Net Income $ Forecasted Per FTE 30.75 295,200.00 $ 69,125.00 $ 232,100.00 $ 33,389.00 $ 9,600.00 2,247.97 7,547.97 1,085.82 6