3. CVP Nice Trips, Inc generates average revenue of $5,000 per person on its five-day package tours. Fixed costs $520,000 The variable costs per person: $1,400 1,100 300 100 Tickets for parks, concerts, etc. 800 $3,700 Airfare Meals Ground transportation Total 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. If fixed costs increase by $32,000 what decrease in variable cost per person must be achieved to maintain the breakeven point calculated in #1