break even analysis

The company has three different DRG type patients to which the firm provides its health service. The three different types of patients generate various types of revenues streams. The DRG J patients generate 2600 in treatment cost which is the highest revenue figure among the three types of patients. The DRG J patients also have the highest contribution margin at 1400, but also the highest profit margin at 53.85. One of the negative aspects about the treatment of DRG J patients is that it takes company 5 hours to complete a treatment session for these patients. Time consuming patients limit the ability of the clinic to have high patient turnover. Fewer patients are served each month when a clinic has to spend 5 hours in DRG J patients instead of the two hours and one hour its takes to