La Pilotta has two restaurants in Lausanne that are open 24 hours a day. Fixed costs for the two restaurants together total SFr 450,000 per year. Service varies from a cup of coffee to full meals. The average bill for each customer is SFr 8.00. The average cost of food and other variable costs for each customer is SFr 3.20. The income tax rate is 30%. Target net profit is SFr 105,000. 

Required 

1. Calculate the revenues needed to obtain the target net profit. 

2. How much in sales terms is needed (a) to earn net income of SFr 105,000, and (b) to break even? 

3. Calculate net income if the number of bills is 150,000.