XYZ Hospital is analyzing its patient care costs:

• Calculate Variable and Fixed Costs for providing healthcare services, with variable costs of $15,000,000 and fixed costs totaling $5,000,000 annually.
• Evaluate SG&A expenses, including administrative salaries of $2,000,000 and facility maintenance costs amounting to $1,000,000.
• Determine the Cost per Patient and propose measures to reduce variable costs by 10% through supply chain optimization.
• Analyze the impact of reduced variable costs on healthcare service delivery and patient outcomes.