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		$ 16,896
Snacks and drinks		780
Landing fees		2,100
Supplies and forms		1,200		20,976
Contribution margin				27,024
Fixed costs
Depreciation		3,050
Salaries		11,990
Advertising		300
Airport hanger fees		1,550		16,890
Net income				$ 10,134

Calculate the break-even point in dollars.

Break-even point

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