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) (NO NEED TO ANSWER THIS QUESTION)

Calculate the break-even point in dollars.

Break-even point

$ 23,000

(a2)

Calculate the break-even point in number of passengers.

Break-even point

__1000__________ passengers

(b) (ONLY DO THIS)

Without calculations, determine the contribution margin at the break-even point.

Contribution margin at the break-even point

$