Pharoah Airways, Inc., a small two-plane passenger airline, has asked for your assistance in some basic analysis of its operations. Both planes seat 10 passengers each, and they fly commuters from Pharoah's base airport to the major city in the state, Metropolis. Each month, 40 round-trip flights are made. The following is a recent month's activity in the form of a cost-volume-profit income statement. Fare revenues (400 passenger flights) $43,200 Variable costs Fuel $12,600 Snacks and drinks 720 Landing fees 1,800 Supplies and forms 1,080 16,200 Contribution margin 27,000 Fixed costs Depreciation 2,700 Salaries 13,500 Advertising 450 Airport hanger fees 1,575 18,225 Net income $8,775 Without calculations, determine the contribution margin at the break-even point. Break-even point $