Costs and Profits DiscussionCompose a 250-word post, include 2 peer-reviewed journal articles as sources to address the following:1.Assess the main applications and key limitations of the break-even analysis, relating the applications to healthcare organizations relevant to you.(healthcare organization relevant to me: nursing home, hospital, mental health center, I work as a mental health therapist in a nursing home/hospital/mental health center.)2.Evaluate the relationships between costs and profits, using theoretical and empirical evidence to support your arguments.Also, please compose 2 additional random comments that are related to this discussion, include one peer-reviewed journal article as a source for each of the 2 additional comments. Each of the 2 comments should be at least 100 words each. These additional comments will be used as replies to 2 other students.The class book is (not sure if you can access it or not, if not, that is fine):Gapenski, L. C. & Reiter, K. L. (2016). Healthcare finance: An introduction to accounting and financialmanagement (6th ed). Chicago, IL: Health Administration Press.Competencies related to this assignment:4. Apply key principles of financial management to assess the financial performance of non-profit and for-profit healthcare organizations through time-series and cross- sectional comparative analyses.5. Evaluate healthcare organizations’ cost structure; examine their cost efficiency and the effects of tax status; and analyze ACA’s impact on organizational cost structure, cost behavior, and economic and financial performance.6. Assess healthcare organizations’ short-term and long-term funding needs resulted from financial planning, forecasting, and budgeting; then develop organizational financing strategy.