The Crazy Hair Salon provides special$-$occasion haircuts and generates average revenue of $$53$ per customer. The salon$$s fixed costs are $$38,000$ per year, which include rent, utilities and magazine subscriptions. Its variable costs are $$21\mathrm{.}20$ per customer. Target operating income for the year is $$95,000.$

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

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

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

CM ratio: Answer

$\%$

Total CM: $Answer

Revenue: $Answer

b$)$ How many haircuts have to be provided to earn an operating income of $$73,000?$ To break$-$even?

Round up to the nearest whole unit.

BEP: Answer

Haircuts to yield $$73,000$: Answer

c$)$ Calculate the operating income if $2,800$ haircuts are provided.

Round to the nearest whole number.

Operating Income: $