The Crazy Hair Salon provides special$-$occasion haircuts and generates average revenue of $$58$ per customer. The salon's fixed costs are $$52,000$ per year,

which include rent, utilities and magazine subscriptions. Its variable costs are $$20\mathrm{.}30$ per customer. Target operating profit for the year is $$87,000.$

Do not enter dollar signs or commas in the input boxes.

a$)$ Calculate the revenues needed to obtain the target operating profit.

Round the Contribution Margin ratio to $2$ decimal places. Round all other answers to the nearest whole number.

CM ratio:

$\%$

Required CM:

Revenue: $$

b$)$ How many haircuts have to be provided to earn an operating profit of $$78,000?$ To break$-$even?

Round up to the nearest whole unit.

BEP:

Haircuts to yield $$78,000$ :

c$)$ Calculate the operating profit if $3,800$ haircuts are provided.

Round to the nearest whole number.

Operating Profit: $