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

Fuel$17,778

Snacks and drinks730

Landing fees1,800

Supplies and forms1,100 21,408

Contribution margin26,592

Depreciation3,050

Salaries14,190

Advertising600

Airport hanger fees1,550 19,390

Net income$7,202

what is the break-even point in number of passenger flights?