finance management
shaaeh
su_mhc6305_w5_a3.xlsBreakeven Analysis
| Breakeven Analysis Case Study | © 2007 South University | ||||||||||||||||||||||||||||||||||||||||||
| Sun City Community Hospital | |||||||||||||||||||||||||||||||||||||||||||
| Enter appropriate input values in cells colored red. | |||||||||||||||||||||||||||||||||||||||||||
| INPUT DATA: | |||||||||||||||||||||||||||||||||||||||||||
| Historical Financial Data: | |||||||||||||||||||||||||||||||||||||||||||
| Monthly Averages | |||||||||||||||||||||||||||||||||||||||||||
| CY 2005 | Jan 2006 | Feb 2006 | 2005 | Jan/Feb06 | Total | ||||||||||||||||||||||||||||||||||||||
| Number of visits | 14,522 | 1,365 | 1,335 | 1,210 | 1,350 | 1,230 | |||||||||||||||||||||||||||||||||||||
| Gross revenue | $578,237 | $58,231 | $57,996 | $48,186 | $58,114 | $49,605 | |||||||||||||||||||||||||||||||||||||
| Allowance percentage | 5.1% | 5.5% | 5.6% | 5.1% | 5.6% | 5.2% | |||||||||||||||||||||||||||||||||||||
| Net revenue | $548,747 | $55,028 | $54,748 | $45,729 | $54,888 | $47,037 | |||||||||||||||||||||||||||||||||||||
| Salaries and wages | $154,250 | $13,540 | $13,544 | $12,854 | $13,542 | $12,952 | |||||||||||||||||||||||||||||||||||||
| Physicians fees | 192,000 | 18,000 | 18,000 | 16,000 | 18,000 | 16,286 | |||||||||||||||||||||||||||||||||||||
| Malpractice insurance | 31,440 | 3,215 | 3,215 | 2,620 | 3,215 | 2,705 | |||||||||||||||||||||||||||||||||||||
| Travel and education | 5,365 | 538 | 665 | 447 | 602 | 469 | |||||||||||||||||||||||||||||||||||||
| General insurance | 8,112 | 843 | 843 | 676 | 843 | 700 | |||||||||||||||||||||||||||||||||||||
| Subscriptions | 189 | 0 | 0 | 16 | 0 | 14 | |||||||||||||||||||||||||||||||||||||
| Electricity | 11,820 | 1,124 | 1,029 | 985 | 1,077 | 998 | |||||||||||||||||||||||||||||||||||||
| Water | 1,260 | 135 | 142 | 105 | 139 | 110 | |||||||||||||||||||||||||||||||||||||
| Equipment rental | 1,260 | 105 | 105 | 105 | 105 | 105 | |||||||||||||||||||||||||||||||||||||
| Building lease | 155,745 | 12,500 | 12,500 | 12,979 | 12,500 | 12,910 | |||||||||||||||||||||||||||||||||||||
| Other operating expenses | 103,779 | 8,152 | 7,923 | 8,648 | 8,038 | 8,561 | |||||||||||||||||||||||||||||||||||||
| Total operating expenses | $665,220 | $58,152 | $57,966 | $55,435 | $58,059 | $55,810 | |||||||||||||||||||||||||||||||||||||
| Net profit (loss) | ($116,473) | ($3,124) | ($3,218) | ($9,706) | ($3,171) | ($8,773) | |||||||||||||||||||||||||||||||||||||
| Gross margin (%) | -21.2% | -5.7% | -5.9% | -21.2% | -5.8% | -18.7% | |||||||||||||||||||||||||||||||||||||
| Incremental Monthly Costs: | |||||||||||||||||||||||||||||||||||||||||||
| Number of Additional Visits per Day | |||||||||||||||||||||||||||||||||||||||||||
| 0 | 1-10 | 11-20 | 21-30 | 31-40 | |||||||||||||||||||||||||||||||||||||||
| Variable costs: | |||||||||||||||||||||||||||||||||||||||||||
| Medical supplies | $0.00 | per visit | |||||||||||||||||||||||||||||||||||||||||
| Administrative supplies | 0.00 | per visit | |||||||||||||||||||||||||||||||||||||||||
| Total variable costs per visit | $0.00 | per visit | |||||||||||||||||||||||||||||||||||||||||
| Semifixed costs: | |||||||||||||||||||||||||||||||||||||||||||
| Salaries and wages | $0 | $0 | $0 | $0 | |||||||||||||||||||||||||||||||||||||||
| Physician fees | 0 | 0 | 0 | 0 | |||||||||||||||||||||||||||||||||||||||
| Total monthly semifixed costs | $0 | $0 | $0 | $0 | $0 | ||||||||||||||||||||||||||||||||||||||
| Fixed costs: | |||||||||||||||||||||||||||||||||||||||||||
| Marketing assistant's salary | $0 | $0 | $0 | $0 | $0 | ||||||||||||||||||||||||||||||||||||||
| Advertising expenses | 0 | 0 | 0 | 0 | 0 | ||||||||||||||||||||||||||||||||||||||
| Total monthly fixed costs | $0 | $0 | $0 | $0 | $0 | ||||||||||||||||||||||||||||||||||||||
| MODEL-GENERATED DATA: | |||||||||||||||||||||||||||||||||||||||||||
| Pro Forma Average Month: | |||||||||||||||||||||||||||||||||||||||||||
| Number of visits | 0 | ||||||||||||||||||||||||||||||||||||||||||
| Gross revenue | $0 | ||||||||||||||||||||||||||||||||||||||||||
| Allowance percentage | 0.0% | ||||||||||||||||||||||||||||||||||||||||||
| Net revenue | $0 | ||||||||||||||||||||||||||||||||||||||||||
| Salaries and wages | $0 | ||||||||||||||||||||||||||||||||||||||||||
| Physicians fees | 0 | ||||||||||||||||||||||||||||||||||||||||||
| Malpractice insurance | 0 | ||||||||||||||||||||||||||||||||||||||||||
| Travel and education | 0 | ||||||||||||||||||||||||||||||||||||||||||
| General insurance | 0 | ||||||||||||||||||||||||||||||||||||||||||
| Subscriptions | 0 | ||||||||||||||||||||||||||||||||||||||||||
| Electricity | 0 | ||||||||||||||||||||||||||||||||||||||||||
| Water | 0 | ||||||||||||||||||||||||||||||||||||||||||
| Equipment rental | 0 | ||||||||||||||||||||||||||||||||||||||||||
| Building lease | 0 | ||||||||||||||||||||||||||||||||||||||||||
| Other operating expenses | 0 | ||||||||||||||||||||||||||||||||||||||||||
| Total operating expenses | $0 | ||||||||||||||||||||||||||||||||||||||||||
| Net profit (loss) | $0 | ||||||||||||||||||||||||||||||||||||||||||
| Gross margin (%) | 0.0% | ||||||||||||||||||||||||||||||||||||||||||
| Breakeven Analysis: | |||||||||||||||||||||||||||||||||||||||||||
| Without New Marketing Program: | |||||||||||||||||||||||||||||||||||||||||||
| Maximum additional monthly visits | 0 | 150 | 300 | 450 | 600 | 750 | 900 | 1050 | 1200 | ||||||||||||||||||||||||||||||||||
| Maximum additional daily visits | 0 | 5 | 10 | 15 | 20 | 25 | 30 | 35 | 40 | ||||||||||||||||||||||||||||||||||
| Incremental variable costs | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||||||||||||||||||||||||||||||||||
| Incremental semifixed costs | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||||||||||||||||||||||||||||||||||
| Total incremental monthly costs | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||||||||||||||||||||||||||||||||||
| Incremental cost/visit | NA | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | ||||||||||||||||||||||||||||||||||
| Summary Financial Statements: | |||||||||||||||||||||||||||||||||||||||||||
| Number of Additional Visits per Day | |||||||||||||||||||||||||||||||||||||||||||
| 0 | 5 | 10 | 15 | 20 | 25 | 30 | 35 | 40 | |||||||||||||||||||||||||||||||||||
| Total monthly visits | 0 | 150 | 300 | 450 | 600 | 750 | 900 | 1,050 | 1,200 | ||||||||||||||||||||||||||||||||||
| Total daily visits | 0 | 5 | 10 | 15 | 20 | 25 | 30 | 35 | 40 | ||||||||||||||||||||||||||||||||||
| Net revenue per visit | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | ||||||||||||||||||||||||||||||||||
| Total net monthly revenue | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||||||||||||||||||||||||||||||||||
| Total current costs | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||||||||||||||||||||||||||||||||||
| Total incremental costs | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||||||||||||||||||||||||||||||||||
| Current + incremntal costs | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||||||||||||||||||||||||||||||||||
| Monthly profit (loss) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||||||||||||||||||||||||||||||||||
| Gross margin (%) | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | ||||||||||||||||||||||||||||||||||
| Graphics Input: | |||||||||||||||||||||||||||||||||||||||||||
| Number of Incremental Visits per Day | |||||||||||||||||||||||||||||||||||||||||||
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | |||
| Total daily visits | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69 | 70 | 71 | 72 | 73 | 74 | 75 | 76 | 77 | 78 | 79 | 80 | 81 | 82 | 83 | 84 | 85 | ||
| Total monthly visits | 1,350 | 1,380 | 1,410 | 1,440 | 1,470 | 1,500 | 1,530 | 1,560 | 1,590 | 1,620 | 1,650 | 1,680 | 1,710 | 1,740 | 1,770 | 1,800 | 1,830 | 1,860 | 1,890 | 1,920 | 1,950 | 1,980 | 2,010 | 2,040 | 2,070 | 2,100 | 2,130 | 2,160 | 2,190 | 2,220 | 2,250 | 2,280 | 2,310 | 2,340 | 2,370 | 2,400 | 2,430 | 2,460 | 2,490 | 2,520 | 2,550 | ||
| Total monthly revenue | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||
| Total current costs | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||
| Incremental variable costs | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||
| Incremental semifixed costs | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Incremental fixed costs | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Total incremental costs | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||
| Graphical recap: | |||||||||||||||||||||||||||||||||||||||||||
| Incremental visits | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | ||
| Total montly revenue | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||
| Total monthly costs | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||
| Monthly profit (loss) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||
| With New Marketing Program: | |||||||||||||||||||||||||||||||||||||||||||
| Maximum additional monthly visits | 0 | 150 | 300 | 450 | 600 | 750 | 900 | 1050 | 1200 | ||||||||||||||||||||||||||||||||||
| Maximum additional daily visits | 0 | 5 | 10 | 15 | 20 | 25 | 30 | 35 | 40 | ||||||||||||||||||||||||||||||||||
| Incremental variable costs | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||||||||||||||||||||||||||||||||||
| Incremental semifixed costs | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||||||||||||||||||||||||||||||||||
| Incremental fixed costs | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||||||||||||||||||||||||||||||||||
| Total incremental monthly costs | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||||||||||||||||||||||||||||||||||
| Incremental cost/visit | NA | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||||||||||||||||||||||||||||||||||
| Summary Financial Statements: | |||||||||||||||||||||||||||||||||||||||||||
| Number of Additional Visits per Day | |||||||||||||||||||||||||||||||||||||||||||
| 0 | 5 | 10 | 15 | 20 | 25 | 30 | 35 | 40 | |||||||||||||||||||||||||||||||||||
| Total monthly visits | 0 | 150 | 300 | 450 | 600 | 750 | 900 | 1,050 | 1,200 | ||||||||||||||||||||||||||||||||||
| Total daily visits | 0 | 5 | 10 | 15 | 20 | 25 | 30 | 35 | 40 | ||||||||||||||||||||||||||||||||||
| Net revenue per visit | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | ||||||||||||||||||||||||||||||||||
| Total net monthly revenue | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||||||||||||||||||||||||||||||||||
| Total current costs | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||||||||||||||||||||||||||||||||||
| Total incremental costs | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||||||||||||||||||||||||||||||||||
| Current + incremntal costs | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||||||||||||||||||||||||||||||||||
| Monthly profit (loss) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||||||||||||||||||||||||||||||||||
| Gross margin (%) | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | ||||||||||||||||||||||||||||||||||
| Graphics Input: | |||||||||||||||||||||||||||||||||||||||||||
| Number of Incremental Visits per Day | |||||||||||||||||||||||||||||||||||||||||||
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | |||
| Total daily visits | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69 | 70 | 71 | 72 | 73 | 74 | 75 | 76 | 77 | 78 | 79 | 80 | 81 | 82 | 83 | 84 | 85 | ||
| Total monthly visits | 1,350 | 1,380 | 1,410 | 1,440 | 1,470 | 1,500 | 1,530 | 1,560 | 1,590 | 1,620 | 1,650 | 1,680 | 1,710 | 1,740 | 1,770 | 1,800 | 1,830 | 1,860 | 1,890 | 1,920 | 1,950 | 1,980 | 2,010 | 2,040 | 2,070 | 2,100 | 2,130 | 2,160 | 2,190 | 2,220 | 2,250 | 2,280 | 2,310 | 2,340 | 2,370 | 2,400 | 2,430 | 2,460 | 2,490 | 2,520 | 2,550 | ||
| Total monthly revenue | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||
| Total current costs | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||
| Incremental variable costs | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||
| 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
| Incremental fixed costs | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Total incremental costs | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||
| Graphical recap: | |||||||||||||||||||||||||||||||||||||||||||
| Incremental visits | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | ||
| Total monthly revenue | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||
| Total monthly costs | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||
| Monthly profit (loss) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||
| Expanded Marketing Program Incremental Analysis: | |||||||||||||||||||||||||||||||||||||||||||
| Added daily visits | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | ||
| Incremental monthly rev | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | ||
| Incremental monthly costs | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Incr monthly profit (loss) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
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