Susquehanna Medical Center operates a general hospital in northeastern Pennsylvania. The medical center also rents space and beds to separately owned entities rendering specialized services, such as Pediatrics and Psychiatric Care. Susquehanna charges each separate entity for common services, such as patients' meals and laundry, and for administrative services, such as billings and collections. Space and bed rentals are fixed charges for the year, based on bed capacity rented to each entity. Susquehanna Medical Center charged the following costs to Pediatrics for the year ended June 30, 20x5 Patient Days (variable) 530000 Bed Capscity (fixed) 77,000 Janitorial 250.000 440.000 300,000 aboratory Pharmacy Repairs and maintenance General and administrative Rent 4,000 370,000 1,590,000 Billings and collections 300.000 Total 1,820,000 3.071,000 During the year ended June 30, 20x5, Pediatrics charged each patient an average of $500 per day, had a capacity of 70 beds, and had revenue of $6 million for 365 days. In addition, Pediatrics directly employed personnel with the following annual salary costs per employee: supervising nurses, $25,200; nurses, $20,600; and aides, $9,000 Susquehanna Medical Center has the following minimum departmental personnel requirements, based on total annual budgeted patient days Supervising Nurses Nurses Annual Patient Days Up to 22,000 22001 to 26,000 26,001 to 29,200 Aides 20 25 14 16 Pediatrics always employs only the minimum number of required personnel. Salaries of supervising nurses, nurses, and aides are therefore fixed within ranges of annual patient days Pediatrics operated at 100 percent capacity on 85 days during the year ended June 30, 20x5. Administrators estimate that on these 85 days, Pediatrics could have filled another 20 beds above capacity. Susquehanna Medical Center has an additional 20 beds available for rent for the year ending June 30, 20x6. Such additional rental would increase Pediatrics' fixed charges based on bed capacity (In the following requirements, ignore income taxes.)