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Dr. Gulakowicz is an orthodontist. She estimates that adding two new chairs will increase fixed costs by $145,000? including the annual equivalent cost of the capital investment and the salary of one more technician. Each new patient is expected to bring in $2,970 per year in additional? revenue, with variable costs estimated at $960 per patient. The two new chairs will allow Dr. Gulakowicz to expand her practice by as many as 185 patients annually. How many patients would have to be added for the new process to break? even?

The? break-even volume is ___ patients. ?(Enter your response rounded to the nearest whole? number.)

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