The Bradley Rehabilitation Clinic (BRC) provides rehabilitation services involving several exercise machines for patients with a variety of temporary and chronic conditions. BRC is a wholly owned subsidiary of McKee Hospital.

BRC is currently performing 20,000 rehabilitation sessions per year, for which it charges $100 each. The clinic contains 12 almost-new stations, each with highly sophisticated electronic machines. Depreciation on these machines totals &100,000 per year.

Fixed operating costs (other than machine depreciation) total $500,000 per year. Variable costs (such as supplies, electricity, and utilities) are $60 per training session.

McKee Hospital currently allocates $400,000 per year of its costs to BRC. RBC's accountants prepared the following loss statement and suggested that RBC be closed because it is losing money.

Fiscal Year		2013	2014	2015
Patients		18,000	19,000	20,000
Revenue		$1,800,000	$1,900,000	$2,000,000
Less:	Supplies	500,000	450,000	400,00
	Utilities	85,000	105,000	100,000
	Salaries and wages	640,000	650,000	700,000
	Depreciation	90,000	95,000	100,000
	Other operating costs	425,000	475,000	500,000
	Allocated McKee Hospital Costs	350,000	3750,000	400,000
Total Costs		2,090,000	2,150,000	2,200,000
Net loss		($290,000)	($250,000)	($200,000)

Question: Use RBCs total cost equation and compute breakeven volume.