You have the following data for January 1 May 31 of this fiscal year with which to prepare an expense forecast. Fixed expenses were $3,750,000 and variable expenses were $400,000. During the first five months of the year, $1,500,000 of fixed expense money was spent on preparing for a one-time WHO survey. Volume through May 31 has been 20,000 visits. It is anticipated that monthly volume will be 3,000 visits per month in the remaining part of the year. Also, two new practitioners are expected to join the staff, starting work on November 1st. They each earn $150,000 per year plus fringe benefits of 20%.