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The total Net Revenue per Patient is $32.14
Total Patient Expenses
= Total Expenses - minus Fixed Expenses
= $568,758 - $389,600
= $179,158
Total Annual Revenue = Total Receipts
= $1,090,800
Gross Revenue per Patient
= Total Annual Revenue divided by Total number of Patients
= $ 1,090,800 / 16,245
= $67.15
Total Cost per Patient
= Total Expenses divided by Total number of Patients
= $568, 758 / 16,245
= $35.01
Net Revenue per Patient
= Gross Revenue per Patient minus Total Cost per Patient
= 67.15 - 35.01
= $32.14
Hence, the total Net Revenue per Patient is $32.14
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