How should a table be set up to be able to calculate the total costs, revenues, and profits for a new PACE Center for enrollment levels of twenty to one hundred forty members, in increments of twenty.

Management must determine if a new PACE Center is financially feasible. Initial fixed costs for this location include $500,000 for investment in new equipment, $500,000 for transportation, and $75,000 for an annual building lease. Annual salary expense for full-time staff is estimated at $700,930. The cost for part-time staff members, including physical therapists, chaplains, and dietitians, is semivariable. This expense is $80,724 until enrollment in the PACE Center exceeds sixty members, at which time the cost will increase to $141,924. Variable costs are estimated at $3,500 per member per month and include costs for medical services, home care aides medications, van drivers, gas, and food. Combined Medicaid/Medicare revenue is es timated at $5,000 per member per month. The PACE Center is considered to be at full capacity with one hundred forty members.