Sheridan Airways, Inc, a small two-plane passenger airline, has asked for your assistance in some basic analysis of its operations. Both planes seat 10 passengers each, and they fly commuters from Sheridan's base airport to the major city in the state, Metropolis. Each month, 40 round-trip flights are made. The following is a recent month's activity in the form of a cost-volume-profit income statement $44,160 Fare revenues (400 passenger flights) Variable costs Fuel $12,880 736 1,840 Snacks and drinks Landing fees Supplies and forms Contribution margin Fixed costs 1,104 16,560 27,600 Depreciation 2.760 Salaries 13,800 Advertising 460 Airport hanger fees 1,610 18,630 PO (a2) Calculate the break even point in number of passenger nights Break-even point nights