The Swift Feast has two restaurants that are open 24 hours a day. Fixed costs for the two restaurants together total $495,000 per year. Service varies from a cup of coffee to full meals. The average sales check per customer is $8.25. The average cost of food and other variable costs for each customer is $3.30. The income tax rate is 30%. Target net income is $138,600. Requirements 1. Compute the revenues needed to earn the target net income. 2. How many customers are needed to break even? To earn net income of $138,600? 3. Compute net income if the number of customers is 160,000.