(a) Calculate the break-even point in (1) sales dollars and (2) number of passengers. Break-even point Break-even point passengersSheridan provides shuttle service between 4 hotels near a medical center and an international airport. Sheridan uses two 10-pa5senger vans to offer 12 round trips per day. A recent month's activity in the form of a cost-volume-prot income statement is as follows. Sales (1,420 passengers) $32660 Variable costs Fuel $4,024 Tolls and parking 5,088 Maintenance 686 9798 Contribution margin 22.862 Fixed costs Salaries 13,100 Depreciation (straight-line) 2,000 Insurance 1,000 16.100 Net income $6.762