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**1.** E Çözün Art?k Meal has two restaurants that are open 24 hours a day. Fixed costs for the two restaurants together total $456,000 per year. Service varies from a cup of coffee to full meals. The average sales check per customer is $9.50. The average cost of food and other variable costs for each customer is $3.80. The income tax rate is 30%. Target net income is $159,600.

**Required:**

- Calculate the unit contribution margin and contribution margin percentage
**(10 pts)** - Compute the revenues needed to earn the target net income.
**(10 pts)** - How many customers are needed to break even? To earn net income of $159,600?
**(10 pts)** - Compute net income if the number of customers is 145,000
**(10 pts)**.