Crane Airways Inc., a small two-plane passenger airline, has asked for your assistance in some basic analysis of its operations. The planes seat 10 passengers each, and they fly commuters from Cranes base airport to the major city in the province, 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 fares)					$ 49,200
Variable costs
	Fuel		$ 20,440
	Snacks and drinks		1,240
	Landing fees		1,680
	Supplies and forms		1,240		24,600
Contribution margin					24,600
Fixed costs
	Depreciation		2,630
	Salaries		11,690
	Advertising		2,500
	Airport hangar fees		1,630		18,450
Operating income					$ 6,150

(a)

Calculate the break-even point in dollars and number of fares.

Break-even point		$ enter the break-even point in dollars
Break-even point		enter a number of fares for break-even point	fares