Frightproof Commuter Airlines is considering adding a new flight to its current schedule from Metro to Hicksville. This route has the following prices and costs:

Selling price per passenger per flight	$	70
Variable cost per passenger per flight	$	20
Fixed cost per flight	$	6,000
Income tax rate		30	%

Required:

(a)	Compute Frightproof's break-even point in number of passengers per flight.

(b)	How many passengers per flight must Frightproof have to earn $2,310 per flight after taxes?