6. Cullumber Airways Inc., a small two-plane passenger airline, has asked for your assistance in some basic analysis of its operations. The planes seat 10 passengers each, and they fly commuters from Cullumbers base airport to the major city in the province, Metropolis. Each month, 40 round-trip flights are made. Shown below is a recent months activity in the form of a cost-volume-profit income statement.

Calculate the break-even point in dollars and number of fares.

Break-even point		$ enter the break-even point in dollars
Break-even point		enter a number of fares for break-even point	fares

$ 49,600 $ 20,630 1,430 1,700 1,040 24,800 Fare revenues ( 400 fares) Variable costs Fuel Snacks and drinks Landing fees Supplies and forms Contribution margin Fixed costs Depreciation Salaries Advertising Airport hangar fees Operating income 24,800 2,640 12,120 2,240 1,600 18,600 $6,200