The linear accelerator used for radiation therapy for the cancer costs $4,000,000 including construction. The manufacturer states breakeven is 2,000 000 treatments per year Is this correct?. How many treatments are required to make $100,000 in profit. Use the net facility revenue of $3, 980 per treatment provided by the manufacturer for these two problems. He says to Ignore capital cost and depredation because he thinks only In terms of ongoing cash. The maximum volume (treatments) is 3, 150 treatments per year to allow time for maintenance and the radiation treatment plan calculations.