Profits have been decreasing for several years at Fly with Us $($FWU$)$ Alrlines. In an effort to Improve the company's performance, consideration is being given to dropping several flights that appear to be unprofitable.

A typical income statement for one such flight $($Flight $401)$ follows:

Ticket revenue $(125$ seats $80\%$ occupancy $$$$350$ ticket price$)$

Less: Variable expenses $($ $$28$ per person$)$

Contribution margin

Les$5$: Flight expenses:

Salaries, flight crew

Flight promotion

Depreciation of aircraft

Fuel for aircraft

Liability insurance

Salaries, flight attendants

Baggage loading and flight preparation

Overnight costs for flight crew and attendants at destination

Total flight expenses

Net operating loss

$\backslash$table$[[$$$35,000,100\mathrm{.}0\%$