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 Hygienist's salary Overhead Number of treatments Required: $700 $4,100 $7,000 100 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 30 percent? How would this affect the profit per treatment? Profit would be by $ per treatment