Break-Even Sales: Sales for Target Profit Health-Temp Company Is a placement agency for temporary nurse-s. It serves hospitals and clinics throughout the metropolitan area. Health-Temp Company belleves it will place temporary nurses for a total of 22,000 hours next year, Health-Temp charges the hospitals and clinics $100 per hour and has variable costs of $81.00 per houn (this includes the payment to the nurse). Total fixed costs equal $406,030. Required: 1. Caiculate the contribution margin per unit and the contritution margin ratio (express the ratio as a decimal rather than a percentage). If required, round your answers to two decimal places. 2. Calculate the sales revenue needed to break even. 1 3. Calculate the sales revenue needed to achieve a target pront of $117,800, 1 4. What if Health-Temp had target operating income (profit) of $144,400$ Would sales revenue be larger or smaller than the one caiculated in Requirement 37 By how much