Create an annual operating budget for your company. You must have a minimum of two revenue sources and a minimum of 5 operating expense line items. What is the break even point for your company and what are the challenges to achieving it?

There are only three components needed to calculate break even: 1) fixed costs, 2) revenue per unit, and 3) variable cost per unit.

Revenue per unit = total revenue / # of units

Variable Cost per unit = total variable costs / # of units

Department Operating Budget Actual 2019 Budget 2019 #of current patient's 105 115 # of services provided 95 200 Patient revenue $510,000.00 $500,000.00 Services revenue $620,000.00 $650,000.00 Total revenue $1,130,200.00 $1,150,000.00 Operating Expenses Medical equipment $2,380.00 $2,500.00 Patient care supplies $1,250.00 $1,500.00 Office supplies $1,000.00 $1,000.00 Wages $200,000.00 $250,000.00 Misc. . $500.00 $750.00 Total expeneses $205,130.00 $255,750.00