Break Even Sales: Sales for Target Profit Health-Temp Company is a placement agency for temporary nurses. It serves hospitals and dinics throughout the metropolitan area. Health-Temp Company believes it will place temporary nurses for a total of 23,500 hours next year. Health Temp charges the hospitals and dinics 590 per hour and has variable costs of $75.60 per hour (this includes the payment to the nurse) Total fixed costs equal $321,000. Required: 1. Calculate the contribution margin per unit and the contribution margin ratio (express the ratio as a decimat rather than a percentage) Freired, round your answers to two decimal places Contribution margin per unit Contribution margin ratio 2. Calculate the sales revenue needed to break even 3. Calculate the sales revenue needed to achieve a target profit of $100,000 4. What if Health Temp had target operating income (profit) of $110,000 would sales revenou be farger or smaller than the calculated in Requirement 37 By how much