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 $800 Hygienist's salary $4,100 Overhead $4,000 Number of treatments 100 Required: 1. Calculate the cost per treatment for April. per treatment 2. Calculate the cost of services sold for April. 3. What if Lising found a way to reduce overhead costs by 20 percent? How would this affect the profit per treatment? Profit would be per treatment by $