High Flying takes tourists on helicopter tours of Hawaii. Each tourist buys a $110 ticket; the variable costs average $44 per person. High Flying has annual fixed costs of $712,800. Required: A. Compute the average number of tours the company must conduct per month to break even. B. Compute the average sales revenue needed per month to produce a target average profit of $49,500 per month. C. Calculate the contribution margin ratio. (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. B. C. D-1. D-2. Break-even tours Tours to earn Contribution margin ratio A decrease in tour prices. The termination of a salaried clerk (no replacement is planned). A decrease in the number of tours sold. D-3