Show me the steps to solve You can charge $$5,000$ for a new service for which annual demand is anticipated to be $6,000$ units. Your business is able to handle $3,000$ procedures per year. The business will be covered by five payers: program $1$ will cover $90\%$ of charges for $20\%$ of the patients; program $2$ will pay $90\%$ of charges for $30\%$ of the patients, program $3$ will pay $85\%$ of charges for $15\%$ of the patients, program $4$ will pay $85\%$ of charges for $15\%$ of the patients, and program $5$ will pay $95\%$ of charges for $20\%$ of the patients. The new service has annual fixed costs of $$8,000,000.$ Variable cost per unit of service is $$650.$ Use breakeven analysis to determine if this program opportunity should be pursued. Explain your reasoning.