Comfi Airways, Inc., a small two-plane passenger airline, has asked for your assistance in some basic analysis of its operations. Both planes seat 10 passengers each, and they fly commuters from Comfis base airport to the major city in the state, Metropolis. Each month, 40 round-trip flights are made. Shown below is a recent months activity in the form of a cost-volume-profit income statement.

Fare revenues (400 passenger flights) $48,000 Variable costs Fuel $14,000 Snacks and drinks 800 Landing fees 2,000 Supplies and forms 1,200 18,000 Contribution margin 30,000 Fixed costs Depreciation 3,000 Salaries 15,000 Advertising 500 Airport hanger fees 1,750 20,250 Net income $9,750

Calculate the break-even point in dollars. Break-even point