What is daily contribution margin


Response to the following problem:

Determining charges for private pay residents.

Shady Grove Nursing Home has 220 private pay residents. The administrator is concerned about balancing the ratio of its private pay to non-private pay patients. Non-private pay sources reimburse an average of $125 per day whereas private pay residents pay on average 90 percent of full daily charges. The administrator estimates that variable cost per resident per day is $45 for supplies, food, and contracted services, and annual fixed costs are $6,000,000.

' What is the daily contribution margin of each non-private pay resident?

' If 25 percent of the residents are non-private pay, what will Shady Rest charge the private pay patients to break even?

' What if non-private pay payors cover 50 percent of the residents?

' The owner of Shady Rest Home insists that the facility earn $80,000 in annual profits. How much must the administrator raise the per day charge for the private insured residents if 25 percent of the residents are covered by non-private pay payors?

 

 

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Managerial Accounting: What is daily contribution margin
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