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 $900 $4,200 Overhead Number of treatments Required: $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 20 percent? How would this affect the profit per treatment? Profit would be by $ per treatment