Contribution Income Statement, Cost-Volume-Profit Graph, and Taxes Jail and Sail: Alcatraz Tour and Cruise provides sunset sightseeing tours of Alcatraz and the San Francisco Bay. Tickets cost $140 each. Assume 3,300 customers were served in July.

Variable Costs per Customer		Fixed Costs per Month
Admission fees	$60	Operations	$75,000
Overhead	25	Selling and administration	18,750
Hors d'oeuvres	15
Selling and administrative	2
Total	$102	Total	$93,750

Jail and Sail is subject to an income tax rate of 21%.

Required a. Prepare a contribution income statement for July. Note: Do not use a negative sign with your answers in the statement below. Note: Round your answers to the nearest whole dollar.

Jail and Sail: Alcatraz Tour and Cruise
Contribution Income Statement
For the Month of July
Sales		Answer
Less variable costs:
Admission fees	Answer
Overhead	Answer
Hors d'oeuvres	Answer
Selling and administrative	Answer	Answer
Contribution margin		Answer
Less fixed costs:
Operations	Answer
Selling and administrative	Answer	Answer
Before-tax profit		Answer
Income taxes		Answer
After-tax profit		Answer

b. Determine Jail and Sail's monthly break-even point in units. Note: Round your answer up to the nearest whole unit (for example, round 41.2 to 42). Answer units c. Determine Jail and Sail's margin of safety in units for July. Answer units d. Determine the unit sales required for a monthly after-tax profit of $30,000. Note: Round your final answer up to the nearest whole unit (for example, round 41.2 to 42). Answer units