Your neighbour runs X-Health Clinic. She has asked you for your opinion. Her business has been up and down, making money and losing money over the last six months. She has asked you for your help in understanding her business. Looking at her Income Statement, she cannot use the information to help her predict if her business will make money next month or not. She tells you that X-Health charges $200 for each appointment it has and that 40% of the fee is paid to the Practitioners. In addition, for each appointment the same amount of materials are used. She shows you X-Healths Income Statement for the past 6 months.

Your neighbour wants to know if there is a way to know how many appointments she needs to have $0 profit and how many more appointment she needs to have $6,000 in profit a month. In addition, she wonders if there is another way to look at her Income Statement to better help her understanding how her costs affect her profit.