Hill Climb Clinic (HCC) is a walk-in clinic (urgent care center) where individuals can receive treatment for minor injuries and illnesses. HCC is open 7 days a week, 365 days a year. It sees an average of 50 patients per day based on a normal medical staffing rate of one doctor and two nurses. The clinic also has administrative staff. The staff physicians are currently at maximum efficiency, so an increase in volume would necessitate the hiring of part-time contract MDs. This hiring would cost $10,000 annually for each additional increment of 10 patients per day above the current daily volume of 50 patients. The only variable expense is medical and office supplies. The summary financial statement for the fiscal year ending December 31, 2019, follows: Net patient services revenue $900,000 Administrative salaries (4 staff members) $200,000 Physician compensation (2 MDs) $400,000 Nurse compensation (4 nurses) $250,000 Malpractice insurance $40,000 Utilities Medical and office supplies Equipment and building rental Total operating expenses Net loss $50,000 $1,070,000 ($170,000) $30,000 $100,000 a. What is the average revenue per patient? b. What is the average variable cost per patient? c. What is the unit contribution margin? d. Given the net loss of $170,000, is HCC currently above or below its breakeven volume? e. Determine total revenues, variable costs, fixed costs, and profit/loss at the following levels of daily patient volume - 0, 50, 60, and 70 - by completing the table below. Daily volume Total revenues Total variable costs Total fixed costs Profit/Loss 0 50 60 70 f. Compute the daily breakeven volume for HCC