). Happy Healthcare (a large MCO) is negotiating with County to be the sole local provider of physical and occupational therapy to its members. The payment plan would be a capitation plan meaning that Happy Healthcare would pay a fixed amount per policy-holder (i.e., covered life) regardless of the amount of rehab care they receive, if any. The plan is projected to have 2000 covered lives. County has the capacity to handle the additional rehab sessions within the current cost structure. That means that fixed costs are zero in the break-even analysis. County has variable costs of $60 per rehab session. Happy Healthcare has offered County $30 per life covered per year.

(a). Given the variable costs per policy-holder, the zero additional fixed costs, and the payment offered per covered life with Happy Healthcare's capitation plan, what is the break-even number of rehab sessions.

what is the revenue, the fixed cost, the variable cost per unit, and the breakeven visits?