Dan runs a high adventure, water-rafting experience on the Snake River in Wyoming. Dan is reviewing his pricing schedule for the upcoming season [summer of 2021]. Some of his costs can be applied to each, individual customer that sign-up for trips. These include food items such as water and snack items [\$10.00/person], individual life vests [\$16.00/person]; and, individual sunscreen, tissue, and first-aid kits [ $6.00/ person], and the wages of the river guide on each trip which runs $6.00 per person/trip. He also has predictable costs such as licensing fees of $500; Kayak rentals $4,000, office rental $1000 /month for 4 months; accounting services $2,000, and his Internet and mobile services expenses $800. If Dan prices his 1 hr.- adventure at $100/ customer, how many persons must take the trip in order for Greg to break-even? a. 200 persons b. 183 persons c. 134 persons d. 83 persons 1. Calculate the Variable Costs. Variable Costs =$ 2. Calculate the Fixed Costs. Fixed Costs = i 3. Calculate Break/Even in Units (in this case, the number of clients that Dan must serve in order to cover (both) variable costs and fixed costs, but not make a profit. B/E=$ = persons (we always round-up because we cannot serve part of a unit 4. How many persons must Dan served during his four month summer period in order to make a $40,000 profit, above his break/even point? How would you quickly figure this