There are variable costs of 50% of the revenue, and fixed costs of $40 million per year.
There are 40,000 patient days estimated for the year
The break even point expressed in total revenue is?

Let the break even point be x.

Total Revenue = 40,000x

.5(40,000x) + 40,000,000 = 40,000x

20,000x + 40,000,000 = 40,000x

20,000x = 40,000,000

x = 2,000


PROOF
Total Revenue = 40,000 * 2,000= 80,000,000

Total Expenses = 20,000x + 40,000,000 = 80,000,000

CONCLUSION : Breaking Point $ 80 Million