CES Exercise 5-11 (Video) Crane provides shuttle service between month's activity in the form of a cost-volume-profit income state four hotels near a medical center and an international airport. Crane ment is shown below Sales (1,330 passengers) Variable costs 31,920 Fuel Tolls and parking Maintenance $4,588 2,609 783 7,980 23,940 Contribution margin Fixed costs Salaries Depreciation Insurance 13,100 1,100 704 14,904 Net income $9,036 Calculate the break-even point in dollars Break-even point Calculate the break-even point in number of passengers Break-even point ssengerS