3-27 CVP analysis, income taxes. The Express Meal has two restaurants that are open 24 hours a day. Fixed costs for the two restaurants together total $400,000 per year. Service varies from a cup of coffee to full meals. The average sales check per customer is $8.50. The average cost of food and other variable costs for each customer is $3.50. The income tax rate is 30%. Target net income is $140,000. 1. Compute the revenues needed to earn the target net income. 2. How many customers are needed to break even? To earn net income of $140,000 ? 3. Compute net income if the number of customers is 150,000