your nursing home defines output as a patient day.Its present volume is 26000 patient days. The average cost per day is $90 Current revenues and costs are presented below:revenues: charge patient (6 000 patient day)……………..$750 000fixedprice patients (20000 patient day)….$1 800 000total net revenues………………………………………………..$2 550 000costs: fixed costs…………………………………………………$1 170 000variable costs ($45/PD)………………………………$1 170 000total ($90/PD)……………………………………………………….$2 340 000net income……………………………………………………………$ 210 000What is the break-even in patient days for this nursing home assuming no profit is required?