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 (1,400 passengers) $36,400 Variable costs Fuel $4,077 Tolls and parking 2,507 Maintenance 696 7,280 Contribution margin 29,120 Fixed costs Salaries 11,000 Depreciation (straight-line) 1,300 Insurance 4,860 17.160 Net income $11,960 (a) Your answer is partially correct. Calculate the break-even point in (1) sales dollars and (2) number of passengers. Break-even point S Break-even point 21450 21450 passengers ^