CVP$,$ target operating income, service firm. Snow Leopard Daycare provides daycare for children

Mondays through Fridays. Its monthly variable costs per child are as follows:

Monthly fixed costs consist of the following:

Snow Leopard charges each parent $$580$ per child.

Calculate the breakeven point.

Snow Leopard's target operating income is $$10,500$ per month. Compute the number of children who

must be enrolled to achieve the target operating income.

Snow Leopard lost its lease and had to move to another building. Monthly rent for the new building is

$$3,150.$ At the suggestion of parents, Snow Leopard plans to take children on field trips. Monthly costs

of the field trips are $$1,300.$ By how much should Snow Leopard increase fees per child to meet the tar$-$

get operating income of $$10,500$ per month, assuming the same number of children as in requirement $2?$