Exercise 19-4 Comfi Airways, Inc., a small two-plane passenger airline, has asked for your assistance in some basic analysis of its operations. Both planes seat 10 passengers each, and they fly commuters from Comfi's base airport to the major city in the state, Metropolis. Each month, 40 round-trip flights are made. Shown below is a recent month's activity in the form of a cost-volume-profit income statement. Fare revenues (400 passenger flights) Variable costs $48,000 Fuel Snacks and drinks Landing fees Supplies and forms $18,200 600 1,800 1,000 21,600 Contribution margin Fixed costs 26,400 Depreciation Salaries Advertising Airport hanger fees 2,900 11,800 300 1,500 16,500 Net income $9,900 Calculate the break-even point in dollars. Break-even point s