Practice 2: We have one product that has a selling price of $20.00 and VC per unit of $12.00. The fixed costs are $80,000 and we want to make a profit of $60,000. How much sales (in dollars) do we need? Answer: How many units are sold? Answer: ock Practice 3: Lutheran General Hospital's laboratory department charges $45.00 per patient; they have variable costs of $36.00 per patient, and fixed costs of $60,000 per month. How much revenue do they need to generate if they want a monthly profit of $10,000? Answer: How would this change if raise their billing to $50.00 per patient? Answer: tribut be