Northampton City Tours $($NCT$)$ offers personalized historical and architectural tours in a large midwestern city and the local suburbs. NCT charges $$372\mathrm{.}00$ per trip to or from the airport. The variable cost for a tour totals $$53\mathrm{.}00,$ for fuel, driver, and so on$.$ The monthly fixed cost for NCT is $$17,226.$

Required:

How many tours must NCT sell every month to break even?

NCT$\text{'}$s owners believe that $60$ tours is a reasonable forecast of the average monthly demand. What is the margin of safety in terms of the number of tours?

Note: Round your answer to the nearest whole number.