Your nursing home defines output as a patient day. Its present volume is 26,000 patient days Revenues: Charge Patients (6,000 Patient Days) S750,000 Fixed-Price Patients (20.000 Patient Days)1.800.000 Total Net Revenues S2,550,000 Costs: Fixed Costs S1,170,000 Variable Costs (S45/PD) 1,170,000 Total ($90/PD) $2,340,000 Net Income $210,000