Costvolumeprofit at a daycare facility Beth Durham opened Beths Corner, a small day care facility, just over two years ago. After a rocky start, Beths Corner has been thriving. Durham is now preparing a budget for November 2020. Monthly fixed costs for Beths Corner are: Rent 800 Salaries 1,400 Other fixed costs 100 Total fixed costs 2,300 The salary is for Ann Page, the only employee, who works with Durham by caring for the children. Durham does not pay herself a salary, but she receives the excess of revenues over costs each month. The cost driver for variable costs is child-days. One child-day is one day in daycare for one child, and the variable cost is 10 per child-day. The facility is open from 6:00 am to 6:00 pm week-days (that is, MondayFriday) and there are 22 weekdays in November 2020. An average day has 8 children attending Beths Corner. State law prohibits Beths Corner from having more than 14 children, a limit it has never reached. Durham charges 30 per day per child, regardless of how long the child is at the facility. a. What is the break-even point for November in child-days? In revenue money? b. Suppose attendance for November 2020 is equal to the average, resulting in 22 8 = 176 child-days. What amount will Durham have left after paying all her expenses?