Break-Even Sales: Sales for Target Profit Health Temp Company is a placement agency for temporary nurses. It serves hospitals and clinics throughout the metropolitan area. Health-Temp Company believes it will place temporary nurses for a total of 23,500 hours next year. Health-Tomp charges the hospitals and clinics $90 per hour and has variable costs of $75,60 per hour (this indudes the payment to the nurse). Total fixed costs equal $320,000 Required: 1. Calculate the contribution margin per unit and the contribution maroin ratio (express the ratio sa decimal rather than a percentage). If required, 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 $120,000 would sales revenue bu targer or smaller than the one calculated in Requirements Dy how much