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We have being losing an average of $11,500 per month at our primary care clinic.

ID: 2727972 • Letter: W

Question

We have being losing an average of $11,500 per month at our primary care clinic. We cannot continue with these significant losses. We have an idea to expand our hours into the evening and staff the clinic with only Nurse Practitioners.

What do we know?

1. The existing operation is losing money: cost per visit is $52.00 and revenue per visit is $50.00.

2. The added visits will generate only $44.00 per visit.

3. We will generate an additional 2,875 visit per month.

4. With plan the revenue per visit is equal to only $48.00.

5. Our variable expenses will increase to the following:

Nurse salary and benefit             $180,047

Non-nurse expenses                    $233,942

Support staff salaries                     $100,000

Support staff benefits $21,353

Information Services $7,504

Laboratory $12,938

Imaging                                         $3,319

Medical/Surgical supplies $15,999

Promotion and Mgt. $5,700

Recruiting                                     $8,900

Other Op. Expenses                      $4,097

6. All other Costs (Fixed) remain the same

Opening the night clinic appears to make the loss worse! Will it? Please explain.

Excel Spreadsheet Information.

Current Revenues $ 287,500.00 Billable Patient Visits        5,750.00 Revenue Per visit $         50.00 Nurse Salary and Benefit $ 120,030.00 Total Non-Nurse Expenses: $ 178,970.00 Support Staff Salaries $   75,296.00 Support Staff Benefits $   15,353.00 Information Services $    5,003.00 Laboratory $    8,625.00 Imaging $    2,214.00 Medical/Surgical Supplies $   10,666.00 Building and Occupancy $   32,000.00 Furniture and Equipment $    6,578.00 Adminstrative Supplies and Equip. $    6,268.00 Insurance Premiums $    5,175.00 Outside Professional Fees $    2,616.00 Promotion and Marketing $    2,150.00 Other interest $       719.00 Health, Business, and Property Ins. $       776.00 Recruiting $    2,800.00 Other Operating Expenses $    2,731.00 Total Expenses $ 299,000.00 Net Income $ (11,500.00) Cost per visit $         52.00

Explanation / Answer

Solution.

New revanue = $287,500 + ( 2,875 x $48 ) = $425,500

New Expense =                                       = $413,989

Profit                                                      = $11,511

Particulars Current Visit Per Visit Proposed Revenues              287,500              5,750 50.00 Billable Patient Visits                   5,750         8,625.00 Revenue Per visit                         50               48.00 Nurse Salary and Benefit              120,030              5,750 20.87    180,047.00 Total Non-Nurse Expenses:              178,970              5,750 31.13    233,942.00 Support Staff Salaries                 75,296              5,750 13.09    100,000.00 Support Staff Benefits                 15,353              5,750 2.67      21,353.00 Information Services                   5,003              5,750 0.87         7,504.00 Laboratory                   8,625              5,750 1.50      12,938.00 Imaging                   2,214              5,750 0.39         3,319.00 Medical/Surgical Supplies                 10,666              5,750 1.85      15,999.00 Building and Occupancy                 32,000              5,750 5.57      32,000.00 Furniture and Equipment                   6,578              5,750 1.14         6,578.00 Adminstrative Supplies and Equip.                   6,268              5,750 1.09         6,268.00 Insurance Premiums                   5,175              5,750 0.90         5,175.00 Outside Professional Fees                   2,616              5,750 0.45         2,616.00 Promotion and Marketing                   2,150              5,750 0.37         5,700.00 Other interest                       719              5,750 0.13            719.00 Health, Business, and Property Ins.                       776              5,750 0.13            716.00 Recruiting                   2,800              5,750 0.49         8,900.00 Other Operating Expenses                   2,731              5,750 0.47         4,097.00 Total Expenses              299,000              5,750 52.00    413,989.00 Net Income              (11,500)              5,750 -2.00 Cost per visit                         52
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