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Crane provides shuttle service between 4 hotels near a medical center and an international airport. Crane uses two 10-passenger vans to offer 12 round trips

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Crane provides shuttle service between 4 hotels near a medical center and an international airport. Crane uses two 10-passenger vans to offer 12 round trips per day. A recent month's activity in the form of a cost-volume-profit income statement is as follows. Sales ( 1,400 passengers) $33,600 Variable costs Fuel $5,457 Tolls and parking 2,012 Maintenance 931 8,400 Contribution margin 25,200 Fixed costs Salaries 13,500 Depreciation (straight-line) 1,700 Insurance 1,000 16,200 Net income $ 9,000 (a) Calculate the break-even point in (1) sales dollars and (2) number of passengers. Break-even point $ Break-even point passengers

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