Illustration 23 A public health centre runs an Medical Care Unit. For this purpose, it has hired a building at a rent of 50,000 per month with the understanding that it would bear the repairs and maintenance charges also. The Unit consists of 25 beds and 5 more beds can be comfortably accommodated when the occasion demands. The permanent staff attached to the unit are as follows: 1. Supervisor each at a salary of * 2,000 p.m. 2. Nurses each at a salary of 1,200 p.m. a53 3. Ward boys, each at a salary of 300 p.m. Though, the unit is open for patients all the 365 days in a year scrutiny of accounts in 2013-14 reveals that only for 120 days in the year, the unit bed the full capacity of 25 patients per day and for another 80 days, it had on an average 20 beds occupied per day. But there were occasion when the beds were full, extra beds were hired at a charge of 50 per day and this did not come to more than 5 beds extra above the normal capacity on any one day. The total hire charges for extra beds incurred for the whole year accounted to ? 20,000. The unit engaged expert doctors from outside to attend the patients and the fees were paid on the basis of the number of patients attended and time spent by them which on an average worked out to 50,000 per month in 2013-14. The other expenses for the year as under: Repairs and maintenance 25,000 Food supplied to patients 88,000 Janitor and other service for patients 25,000 Laundry charges for bed linen 56.000 Medicines supplied 70,000 Cost of Oxygen, X-ray etc. other than directly borne for treatment of patients 2,08,000 General administrative charges allocated to the unit 98,000 (0) If the unit recovered an overall amount of 3 500 per day on an average from each patient, what is the profit per patient day made by the unit in 2013-14? (ii) The unit wants to work on a budget for 2014-15 but the number of patients requiring intensive medical care is a very uncertain factor. Assuming that the same revenue and expenses prevail in 2014-15, work out the number of patient days required by the unit to break-even