Break Even Point Analysis
Using the "Front Lines" case study, various Break Even points can be calculated with the given data provided. In order to calculate these Break Even Points for Total Fixed Costs, Average Net Revenue, and Average Variable Costs, the following equations will need to be used:
Break Even TFC= V x (ANR-AVC)
Break Even ANR= AVC + (TFC / V)
Break Even AVC= ANR-(TFC / V)
Exercise
Operation
Total
Average Payment
$2,000
Fixed Costs of Overhead
$360,000
Fixed Costs of Salaries
$540,000
Variable Medical Supplies Costs
Break Even Point for Operations
TFC / (ANR-AVC)
Exercise
Per Visit
Total
Annual
Variable Laundry
$25,000
Variable Lab
$18.75
$225,000
Variable Pharmacy
$360
Fixed Rent
$180,000
Fixed Janitorial
$30,000
Variable Billing
$11.67
$140,000
Fixed Staff Costs
$360,000
AVC and TFC
$62.50
$570,000
Number of Visits per Year
6,514
Average Net Revenue per Visit
$150
Break Even Point Operations
11,657
Profit
$450,000
Exercise 3
Operation
Total
Average Net Revenue Per Day
$172
Average Variable Cost Per Day
$132
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