Sandhill provides shuttle service between four hotels near a medical center and an international airport. Sandhill 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 shown below.

Sales (1,330 passengers) = $37,240

Variable costs =7,448

Contribution margin = 29,792

Fixed costs16,800

1. Calculate the break-even point in number of passengers.
2. Without calculations, determine the contribution margin at the break-even point.