Unit Cost, No Work$-$In$-$Process Inventories

Lising Therapy has a physical therapist who performs electro$-$mechanical treatments for its patients. During April, Lising had the following cost and output information:

Direct materials

$$750$

Hygienist's salary

$$4,250$

Overhead

$$5,000$

Number of treatments

$100$

Required:

Calculate the cost per treatment for April.

$ per treatment

Calculate the cost of services sold for April.

$

What if Lising found a way to reduce overhead costs by $20$ percent? How would this affect the profit per treatment? Profit would be by per treatment