Jail and Sail: Alcatraz Tour and Cruise provides sunset sightseeing tours of Alcatraz and the San Francisco Bay. Tickets cost $140 each. Assume 4,400 customers were served in July.

Variable Costs per Customer		Fixed Costs per Month
Admission fees	$60	Operations	$100,000
Overhead	25	Selling and administration	25,000
Hors doeuvres	15
Selling and administrative	2
Total	$102	Total	$125,000

Jail and Sail is subject to an income tax rate of 21%.

Required a. Prepare a contribution income statement for July. Note: Do not use a negative sign with your answers in the statement below.

Jail and Sail: Alcatraz Tour and Cruise
Contribution Income Statement
For the Month of July
Sales
Less variable costs:
Admission fees
Overhead
Hors doeuvres
Selling and administrative
Contribution margin
Less fixed costs:
Operations
Selling and administrative
Before-tax profit
Income taxes
After-tax profit

b. Determine Jail and Sails monthly break-even point in units. Note: Round your answer up to the nearest whole unit (for example, round 41.2 to 42). Answer units c. Determine Jail and Sails margin of safety in units for July. Answer units d. Determine the unit sales required for a monthly after-tax profit of $40,000. Note: Round your final answer up to the nearest whole unit (for example, round 41.2 to 42). Answer units