Shelbourne Physical Therapy provides physical therapy sessions to help individuals recover from injuries, reduce pain and improve mobility. All therapy sessions last 1 hour and take place in Shelbourne's office. Shelbourne currently leases their office. Rent is $120,000 per year, including utilities. Shelbourne is run by their owner, Jess Shelbourne, DPT who handles all the administrative and executive duties. Jess earns a salary of $80,000 per year. The therapy sessions are provided by licensed physical therapists who are hired on a contract basis. Therapists are paid $45 per session. Since Jess is so pleasant to work for, they have no problem finding qualified physical therapists to work for them and thus has an unlimited supply of therapists willing to provide services. Shelbourne's offices are state of the art and have a wide variety of exercise and therapy equipment at the therapists' disposal to use as needed. The lease for the equipment is $4,000 per month. Shelbourne's offices are spacious, and they can accommodate all the business they want just by expanding their hours If need be. 1) _Assume that Shelbourne charges $85 per physical therapy session. Complete the following Profit and Loss table. Variable Costs Total Cost Average Cost Profit per per Visit month (total cost/quantity) 0 Quantity Revenue Fixed or per month per month Semi- Fixed Costs 0 100 150 200 400 600 2) Assume the physical therapists ask Jess to convert to working on a salary basis. A physical therapist could treat up to 150 patients per month. They are asking for a salary of $6,750 per month. How would that change the previous table? Variable Costs per Visit Total Cost Average Cost Profit per month (total cost/quantity) Quantity Revenue Fixed or per month per month Semi- Fixed Costs 0 100 150 200 400 600 3) Bonus: If Shelbourne PT routinely sees 400 patients per month, how would you recommend Jess respond to the Physical Therapist/s request