Normal Times New... 12. B IV A. A. COMMUNITY CLINIC CONTRIBUTION APPROACH INCOME STATEMENT Per Unit 900 Patients Medicaid Revenues $ 75.00 $ 67,500.00 Less: Variable Costs Medical Supplies $ 60.00 $ 54,000.00 Utilities $ 7.50 $ 6,750.00 Contribution Margin $ 6,750.00 Less: Fixed Costs Rent Utilities Net Income $ $ 4.00 0.88 $ $ $ 3,600.00 800.00 2,350.00 A. What is the breakeven number of patients in a month? B. How many patients would be required to achieve a target net income of $ 3,000