Project 2-Part 1 Helping Hospital operates a general hospital but rents space to separately owned entity to Pediatrics. Helping Hospital charges Pediatrics for patients' services (Meals and laundry) and for administrative services (billings and collections). Space and Helping Hospital charged the following costs to Pediatrics for the year ended June 30, 2022. Patient Services (Variable cost) Bed Capacity (Fixed Cost) Dietary Janitorial $600,000 $60,000 Laundry 150,800 Laboratory 300,000 Pharmacy 270,000 Repairs and 20,000 maintenance General and 1,000,000 administrative Rent 1,700,000 Billings and 220,000 collections Total $1,540,800 $2,780,000 In addition to these charges from Helping Hospital, Pediatrics incurred the following personnel costs. Annual Salaries-these salaries are fixed Supervising $167,000 nurses Nurses 440,000 Assistants Total 150,000 $757,000 During the year ended June 30, 2022, Pediatrics charged the following per day to patients and generated the following annual revenue: