The Swift Meal has two restaurants that are open 24 hours a day. Fixed costs for the two restaurants together total $484,000 per year. Service varies from a cup of coffee to full meals. The average sales bill per customer is $8.75. The average cost of food and other variable costs for each customer is $3.50. The income tax rate is 30%. Target net income is $102,200. Required 1. Compute the revenues needed to earn the target net income. 2. How many customers are needed to earn net income of $102,200? How many customers are needed to break even? 3. Compute net income if the number of customers is 155,000