High Flying takes tourists on helicopter tours of Hawaii. Each tourist buys a $100 ticket; the variable costs average $44 per person. High Flying has annual fixed costs of $470,400. 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 $42,000 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.