(a) Calculate the break-even point in (1) sales dollars and (2) number of passengers. Break-even point Break-even point $ passengers Wildhorse provides shuttle service between 4 hotels near a medical center and an international airport. Wildhorse uses two 10- passenger vans to offer 12 round trips per day. A recent month's activity in the form of a cost-volume-profit income statement is as follows. Sales (1,340 passengers) $30,820 Variable costs Fuel $3,624 Tolls and parking 1,921 Maintenance 619 6,164 Contribution margin 24,656 Fixed costs Salaries Depreciation (straight-line) Insurance Net income 13,300 1,900 900 16,100 $8,556