During the year ended June $30,20$x$1,$ Pediatrics charged each patient an average of $$300$ per day, had a capacity of $60$ beds, and had

revenue of $$6$ million for $365$ days. In addition, Pediatrics directly employed personnel with the following annual salary costs per

employee: supervising nurses, $$25,000$; nurses, $$20,000$; and aides, $$9,000.$

Delaware Medical Center has the following minimum departmental personnel requirements, based on total annual patient days:

Pediatrics always employs only the minimum number of required personnel. Salaries of supervising nurses, nurses, and aides are

therefore fixed within ranges of annual patient days.

Pediatrics operated at $100$ percent capacity on $90$ days during the year ended June $30,20$x$1.$ Administrators estimate that on these $90$

days, Pediatrics could have filled another $20$ beds above capacity. Delaware Medical Center has an additional $20$ beds available for

rent for the year ending June $30,20$x$2.$ Such additional rental would increase Pediatrics' fixed charges based on bed capacity. $($In the

following requirements, ignore income taxes.$)$

Required:

Calculate the minimum number of patient days required for Pediatrics to break even for the year ending June $30,202,$ if the

additional $20$ beds are not rented. Patient demand is unknown, but assume that revenue per patient day, cost per patient day, cost

per bed, and salary rates will remain the same as for the year ended June $30,20$x$1.$

Assume that patient demand, revenue per patient day, cost per patient day, cost per bed, and salary rates for the year ending June

$30,202,$ remain the same as for the year ended June $30,20$x$1.$ Prepare a schedule of Pediatrics' increase in revenue and increase

in costs for the year ending June $30,20$x$2.$ Determine the net increase or decrease in Pediatrics' earnings from the additional $20$

beds if Pediatrics rents this extra capacity from Delaware Medical Center.

Complete this question by entering your answers in the tabs below.

Required $1$

Assume that patient demand, revenue per patient day, cost per patient day, cost per bed, and salary rates for the year ending

June $30,202,$ remain the same as for the year ended June $30,201.$ Prepare a schedule of Pediatrics' increase in revenue

and increase in costs for the year ending June $30,20$x$2.$ Determine the net increase or decrease in Pediatrics' earnings from

the additional $20$ beds if Pediatrics rents this extra capacity from Delaware Medical Center.

Note: Round your intermediate calculations to the nearest whole number. Round your final answer to the nearest whole

number. Enter an increase in earnings as a postive amount or a decrease in earnings as a negative amount.