cvp target operating income , service firm spotted turtle provides daycare for children Mondays through Fridays its monthly variable costs per child are as follows:

lunch and snacks $130

educational supplies 75

other supplies(paper products,toiletries ) 35

total $240

monthly fixed costs consist of the follow

rent 2100

utilities 400

insurance 250

salaries 1400

miscellaneous 650

total 4800

spotted turtle charges each parent $640 per o child per month

required

1- calculate the breakeven point

2- spotted target operating income is $10800 per month compute the number of children who must be enrolled to achieve the target operating income

3- spotted lost its lease and had to move to another building monthly rent for the new building is $3500 in addition at the suggestion of parents spotted plans to take children on field trips. monthly costs of the field trips are $2500 . by how much should spotted increase fees per child to meet the target operationg income of $10800 per month assuming the same number of children as in requirement 2 ?