Using a break-even analysis, calculate the per-client-funding needed in years 1 and 2 to break even with the following information:

Year 1: Annual Fixed costs = $17,000; Variable costs are $220 per person served; The center will serve 100 clients in Year 1. Year 1 Break Even is per client

Year 2: Annual Fixed costs= $17,000; Variable costs are $225 per person served; The center will serve 150 clients in Year 2. Year 2 Break Even is per client