Essentials Of Cost Accounting For Health Care Organizations 3rd Edition by Steven Finkler, David Ward,Judith Baker

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Your Eastlawn Surgery Center is considering adding a new service, which encompasses several types of patients. If you add the service, you will get patients in each of several types for which you do not currently have any admissions. You are given the following data:
There will be no fixed cost specifically associated with any one of the three new types of patients. The fixed costs for the new service that makes up these three types will be $25,000. The joint overhead costs of the surgery center are $500,000, currently being allocated to the surgery c en te r's three existing services. How many admissions in each of the new types of patients will be needed to break even on the new service?