Seventh Heaven takes tourists on helicopter tours of Hawaii. Each tourist buys a $150 ticket; the variable costs average $60 per person. Seventh Heaven has annual fixed costs of $702,000.

a. [15 points] How many tours must the company conduct in a month to break even?

b. [5 points] What is the amount of monthly sales (in $dollars) to break-even ?

b. [10 points] Compute the sales revenue needed to produce a target net profit of $36,000 per month.