The projected P&L statement used in profit analysis contains four variables; three of the variables are assumed and the fourth is calculated. In exhibit 5.3, the assumed variables are expected volume (75,000 visits), expected price ($100 per visit), and expected costs (as defined by the clinic's cost structure). Profit, the fourth variable, is calculated on the basis of the three assumed variables. The base case projected P&L statement in exhibit 5.3 represents only one point on the graphical model in exhibit 5.2. This point is shown by the dotted vertical line at a volume of 75,000 patient visits. Moving up along this dotted line, the distance from the x-axis to the horizontal line represents the $4,967,462 in fixed costs. The distance from the fixed costs line to the total costs line represents the $2,1 13,500 in total variable costs. The distance between the total costs line and the total revenues line represents the $419,038 profit. Of EXHIBIT 5.3 Total revenues ($100 x 75.000) $7.500,000 Atlanta Clinic: 2016 Base Case Total variable costs ($28.18 x 75,000) 2,113.500 Projected P&L Total contribution margin ($71.82 x 75,000) $5.386.500 Statement (Based Fixed costs 4.967,462 on 75,000 Patient $ 419,038 Visits) Profit