). 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.