Pharoah provides shuttle service between $4$ hotels near a medical center and an international airport. Pharoah uses two $10-$passenger vans to offer $12$ round trips per day. A recent month's activity in the form of a cost$-$volume$-$profit income statement is as follows.

Sales $(1,340$ passengers$)$

$$37,520$

Variable costs

Fuel

$$5,673$

Tolls and parking

$2,739$

Maintenance

Contribution margin

Fixed costs

Salaries

$12,700$

Depreciation $($straight$-$line$),2,100$

Insurance

Net income

$($a$)$

Calculate the break$-$even point in $(1)$ sales dollars and $(2)$ number of passengers.

Break$-$even point

$

Break$-$even point

passengers