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

Total revenues	$	1,952,000
Total fixed costs	$	760,000
Total variable costs	$	976,000
Total tickets sold		61,000

Required:

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? (Do not round intermediate calculations.)

d. What is the break-even point? (Do not round intermediate calculations.)

e. Anu has decided that unless the operation can earn at least $256,000 in operating profits, she will close it down. What number of tickets must be sold for Anus Amusements to make a $256,000 operating profit for the year on ticket sales? (Do not round intermediate calculations.)

a.	Average selling price		per ticket
b.	Average variable cost		per ticket
c.	Average contribution margin		per ticket
d.	Break-even point		tickets
e.	Number of tickets