$).$ Jamestown Clinic has been approached by a health maintenance organization $($HMO$)$ that has offered to send the clinic $300$ patients per year at a pay rate of $$300$ per patient. Jamestown$$s total variable costs per patient are $$250.$ Fixed costs are $$300,000$ and will remain even if Jamestown does not accept the $300$ patients. The current patient load is $2,500.$ Taking on the additional $300$ patients would not necessitate additions to fixed costs. Using the starter spreadsheet entitled $$Diff Cost$,$ use differential cost analysis to determine whether Jamestown Clinic should take the HMO deal.