Calculate the break-even point in dollars: Break-even point Calculate the break-even point in number of passengers. Break-even point passengers eTextbook and Media Without calculations, determine the contribution margin at the break-even point, Contributionmargin at the break-even point Wildhorse provides shuttle service between four 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 shown below