3. CVP analysis, service firm (15pts). Lifetime Escapes generates average revenue of $5,000 per person on its five-day package tours to wildlife parks in Kenya. The variable costs per person are as follows: Total Variable Cost per person: $3,700. Annual fixed cost total: $520,000. Instructions: 1. Calculate the number of package tours that must be sold to break even. 2. Calculate the revenue needed to earn a target operating income of $91,000. 3. CVP analysis, service firm (15pts). Lifetime Escapes generates average revenue of $5,000 per person on its five-day package tours to wildlife parks in Kenya. The variable costs per person are as follows: Total Variable Cost per person: $3,700. Annual fixed cost total: $520,000. Instructions: 1. Calculate the number of package tours that must be sold to break even. 2. Calculate the revenue needed to earn a target operating income of $91,000