DBG Medical Center has $450$ beds. The average occupancy rate is $80\%$ per month. At this level of

occupancy, the hospital's average costs is $$32$ per bed per day. You may assume that a typical month has

$30$ days. The hospital charges its patients an average of $$40$ per bed per day.

During June, the hospital's occupancy rate was only $60\%$ for which a total of $$326,700$ in operating costs

was incurred. The Hospital uses the High$-$Low method to deal with semi$-$variable overheads. What si the daily available operating cost per occupied bed $?$ What is the total fixed operating cost per month? If the occupancy rate in a month is $70\%$ what would be the total operating cost for the month for hospital? What is the break even occupancy per month for the hospital in terms of no of beds occupied bed days? What should be the target occupancy for the hospital in terms of no of occupied bed days to acheive a profit increase of $20\%$ over the profit at avaerage operating capacity $?$ Please show calcualtions