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 29,500 hours next year. Health-Temp charges the hospitals and clinics $130 per hour and has variable costs of $109.20 per hour (this includes the payment to the nurse). Total fixed costs equal $599,456. Required: 1. Calculate the contribution margin per unit and the contribution margin ratio (express the ratio as a decimal rather than a percentage). If required, round your answers to two decimal places. Contribution margin per unit 20.8 Contribution margin ratio 0.2 2. Calculate the sales revenue needed to break even. 2,997,280 x 3. Calculate the sales revenue needed to achieve a target profit of $128,960. 3,642,080 x 4. What if Health-Temp had target operating income (profit) of $158,080? Would sales revenue be larger or smaller than the one calculated in Requirement 3? Smaller X By how much? 145,600 x