E5.11 (LO.3. 4), AP Service Spencer Kars provides shuttle service between 4 hotels near a medical center and an international airport. Spencer Kars 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 (1,500 passengers) Variable costs $36,000 Fuel $5.040 Tolls and parking 3.100 Maintenance 860 9,000 Contribution margin 27,000 Fixed costs Salaries 15.700 Depreciation (straight-line) 1300 Insurance 1,000 18,000 Net income $9,000 Instructions a. Calculate the break-even point in (1) sales dollars and (2) number of passengers. b. Without calculations, determine the contribution margin at the break-even point. Compute unit variable costs, contribution margin ratio, and increase in fixed costs.