Norwalk Express is a luxury passenger carrier in Connecticut. All seats are located in first class, and the following data are available:

Number of seats per passenger train car $70$

Average load factor $($percentage of seats filled$)80\%$

Average full passenger fee $ $170$

Average variable cost per passenger $ $90$

Fixed operating cost per month $ $2,700,000$

A$.$ What is the break$-$even point in passengers and revenues per month? $($Round Contribution Margin percentage to the nearest tenth of a percent and the Break$-$Even Point to the nearest dollar$).$

B$.$ If Norwalk Express raises its average passenger fare to $ $200,$ it is estimated that the load factor will decrease to $70$ percent. What will be the monthly break$-$even point in number of passenger cars?

C$.($Refer to the original data$).$ If fuel costs increase by $$18$ per barrel, it is now estimated that the variable cost per passenger will rise to $ $110.$ What would be the new break$-$even point in passengers and in the number of passenger train cars? $($Round to the nearest whole number$).$

D$.$ Norwalk Express has experienced an increase in variable cost to $$100$ and an increase in total fixed cost to $$3,200,000.$ The company has decided to raise the average fare to $ $180.$ If the tax rate is $20$ percent, how many passengers per month are needed to generate an after$-$tax profit of $ $700,000?($Round to the nearest whole dollar and unit.$)$

E$.$ Norwalk Express is considering offering a discounted fare of $$130,$ which the company believes would increase the load factor to $90$ percent. Only the additional seats would be sold at the discounted fare. Additional monthly advertising cost would be $ $170,000.$ How much pre$-$tax income would the discounted fare provide Norwalk Express if the company has $40$ passenger train cars per day, $30$ days per month?