3-35 CVP analysis, service firm. Wildlife Escapes generates average revenues of 89,200 per person on its five-day package tours to wildlife parks in Kenya. The variable costs per person are 920 240 Airfare $3,500 Hotel accommodations 1,200 Meals 480 Ground transportation Park tickets and other costs Annual fixed costs total $1,287,000 Required 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 $214,500. 3. If fixed costs increase by S40,500, what decrease in variable costs must be achieved to maintain the breakeven point calculated in requirement 1