Nice Trips, Inc generates average revenue of $5,000 per person on its five-day package tours. Fixed costs $520,000

The variable costs per person:

Airfare	$1,400
Hotel	1,100
Meals	300
Ground transportation	100
Tickets for parks, concerts, etc.	800
Total	$3,700

Calculate the number of package tours that must be sold to break even

Calculate the revenue needed to earn a target operating income of $91,000

If fixed costs increase by $32,000 what decrease in variable cost per person must be achieved to maintain the breakeven point calculated in #1