Clear Lake Nursing Home defines outputs as a patient day. Its present volume is 26,000 patient days. The average cost per day is $90,00. Present revenues and costs are presented below:

Clear Lake Nursing Home Present Revenues and Costs

Revenues:
Charge Patients (6,000 Patient Days)	$750,000
Fixed-Price Patients (20,000 Patient Days)	1,800,000
Total Net Revenues	$2,550,000
Costs:
Fixed Costs	$1,170,000
Variable Costs ($45/PD)	$1,170,000
Total ($90/PD)	$2,340,000
Net Income	$210,000

Using this information, answer the following two questions.

1. What is the breakeven in patient days for this nursing home, assuming no profit is required?
2. If volume goes up 10 percent to 28,600 patient days and payer mix is unchanged, what will net income be?