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 Comfi's base airport to the major city in the state, Metropolis. Each month, 40 round-trip flights are made. Shown below is a recent month's activity in the form of a cost-volume-profit income statement. Fare revenues (400 passenger flights) $48.000 Variable costs Fuel $17,040 Snacks and drinks 780 Landing fees 2,100 Supplies and forms 1,200 21,120 Contribution margin 26.880 Fixed costs Depreciation 3,050 Salaries 11,900 Advertising 300 Airport hanger fees 1,550 16,800 Net income $10,080 Calculate the break-even point in dollars. Break-even point $