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Find breakeven point with explanation: Revenue 1,210,000 Less Variable 205,000 Contribution

 Find breakeven point with explanation:

Revenue                   1,210,000

Less Variable               205,000

Contribution Margin 1,005,000

Fixed cost                   1,100,000

Operating Loss             (95,000)

Patient Census               35,000

Per visit revenue            $34.57

Per visit cost                   $37.29

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