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

Cullumber provides shuttle service between four hotels near a medical center and an international airport. Cullumber uses two 10-passenger vans to offer 12 round trips per day. A recent months activity in the form of a cost-volume-profit income statement is shown below.

Sales (1,460 passengers) $33,580
Variable costs
Fuel $5,453
Tolls and parking 2,011
Maintenance 931 8,395
Contribution margin 25,185
Fixed costs
Salaries 13,000
Depreciation 3,000
Insurance 1,250 17,250
Net income $7,935

(a1)

Calculate the break-even point in dollars.

Break-even point

$

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