Anus Amusement Center has collected the following data for operations for the year:

Total revenues	$	2,176,000
Total fixed costs	$	631,400
Total variable costs	$	1,224,000
Total tickets sold		68,000

a. What is the average selling price for a ticket?

b. What is the average variable cost per ticket?

c. What is the average contribution margin per ticket?

d. What is the break-even point?

e. Anu has decided that unless the operation can earn at least $355,600 in operating profits, she will close it down. What number of tickets must be sold for Anus Amusements to make a $355,600 operating profit for the year on ticket sales?

(Do not round intermediate calculations.)