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Part 2

In 2015, the Gastroenterology Clinic of Pearland Health System had revenue totaling $14,550,400. The Gastroenterology Clinic costs data for a 12-months period from January 2015 thought December 2015 were reported as follows:

Month, 2015	Number of Patient Visits	Gastroenterology Clinic Costs, $
January	6,755	945,700
February	6,620	946,660
March	5,834	880,934
April	6,228	927,972
May	7,554	944,250
June	7,620	914,400
July	7,136	949,088
August	7,440	959,760
September	6,453	942,138
October	5,325	825,375
November	5,588	854,964
December	7,020	961,740

Task for this assignment

1. Find the fixed and variable portion of costs using the high-low method.

2. Calculate the contribution margin, the contribution margin ratio, and the per-visit revenue, costs, and operating income.

4. Discuss the importance of computation of the contribution margin in evaluating the relationship of cost, volume, and profit.

3. In deciding to continue (or to discontinue) a service, which revenues currently do not cover total cost, which is more important in the short run, variable cost or fixed cost? In the long run (with more service volume)? Why?

ou please help with #1 & #2?