The finance director of St. James hospital estimates that on average 40% of its revenue equals its variable cost. Fixed costs are budgeted at $15 million per year. If their budget predicts a volume of business of 15,000 patient-days next year, what is the average daily revenue per patient (rounded to two digits) for St. James to breakeven? A. $1,000.00 B. $600.00 C. $1,667.67 D. $2,500.00 E. $41,095.89