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You are considering starting a walk-in clinic. Your financial projections for th

ID: 2722187 • Letter: Y

Question

You are considering starting a walk-in clinic. Your financial projections for the first year of operations are as follows:

Assume that all costs are fixed, except supply costs, which are variable. Furthermore, assume that the clinic must pay taxes at a 27 percent rate. What number of visits is required to break even?

The answer is 18,258.50   Please help me understand how to solve this problem and get the correct answer.

Revenue (10,000 visits) $416,541 Wages and benefits $205,597 Rent $4,129 Depreciation $28,555 Utilities $2,495 Medical Supplies $45,344 Administrative Supplies $11,191

Explanation / Answer

Calculation of number of visits required to break even:

Revenue per visit = $416541 / 10000 Visits

$        41.6541

Less: Medical Supplies per visit = $45344 / 10000 Visits

$        (4.5344)

Less: Administrative Supplies per visit = $11191 / 10000 =

$            (1.12)

Contribution Margin Per Visit (A)

$        36.0006

Fixed Expenses:

Wages and benefits

$ 205,597.00

Rent

$      4,129.00

Depreciation

$    28,555.00

Utilities

$      2,495.00

Total Fixed Expenses (B)

$ 240,776.00

Number of visits required to break even = B/A =

                6,688

Visits

Calculation of number of visits required to break even:

Revenue per visit = $416541 / 10000 Visits

$        41.6541

Less: Medical Supplies per visit = $45344 / 10000 Visits

$        (4.5344)

Less: Administrative Supplies per visit = $11191 / 10000 =

$            (1.12)

Contribution Margin Per Visit (A)

$        36.0006

Fixed Expenses:

Wages and benefits

$ 205,597.00

Rent

$      4,129.00

Depreciation

$    28,555.00

Utilities

$      2,495.00

Total Fixed Expenses (B)

$ 240,776.00

Number of visits required to break even = B/A =

                6,688

Visits

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