22. All-the-Time Escapes generates average revenue of $7.500 per person on its 5-day package tours to wildlife parks in Kenya. The variable costs per person are as follows: Airfare $1,600 Hotel accommodations $1,600 Meals $600 Ground transportation $300 Park tickets and other costs $700 Total $6,300 Annual fixed costs total $570,000 a. Calculate the number of package tours that must be sold to break even. b. Calculate the revenue needed to earn a target operating income of $102,000