Total 10-30 CVP, target operating income, service firm. Desert Leopard Daycare provides daycare for chil- dren Mondays through Fridays. Its monthly variable costs per child are as follows: Lunch and snacks $150 Educational supplies 60 Other supplies (paper products, toiletries, etc.) 20 $230 Monthly fixed costs consist of the following: Rent $2,150 Utilities 200 Insurance 250 Salaries 2,350 Miscellaneous 650 Total $5,600 Desert Leopard charges each parent US$580 per child 1. Calculate the breakeven point. 2. Desert Leopard's target operating income is US$10,500 per month. Compute the number of children who must be enrolled to achieve the target operating income. 3. Desert Leopard lost its lease and had to move to another building. Monthly rent for the new building is US$3,150. At the suggestion of parents, Desert Leopard plans to take children on field trips. Monthly costs of the field trips are US$1,300, By how much should Dessert Leopard increase fees per child to meet the target operating income of US$10,500 per month, assuming the same number of children as in requirement 27 Required