High Flying takes tourists on helicopter tours of Hawaii. Each tourist buys a $$120$ ticket; the variable costs average $$36$ per person. High Flying has annual fixed costs of $$957,600.$

Required:

A$.$ Compute the average number of tours the company must conduct per month to break even.

B$.$ Compute the average number of tours the company must conduct per month to produce a target average profit of $$63,000$ per month.

C$.$ Calculate the contribution margin ratio.

Note: Round your answer to $2$ decimal places.

D$.$ Determine whether the actions that follow will increase, decrease, or not affect the company's break$-$even point.

A decrease in tour prices.

The termination of a salaried clerk $($no replacement is planned$).$

A decrease in the number of tours sold.

$\backslash$table$[[$A$.$ Break$-$even tours,$450],[$B$.$ Tours to earn,$198,000],[$C$.$ Contribution margin ratio,$121\mathrm{.}00],[$D$-1.$ A decrease in tour prices.,Increase$],[$D$-2.$ The termination of a salaried clerk $($no replacement is planned$).,$Decrease$],[$D$-3.$ A decrease in the number of tours sold.,No effect$]]$