Spencer Kars provides shuttle service between 4 hotels near a medical center and an international airport. Spencer Kars uses two IO-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 (1,500 passengers) Variable costs Fuel $36,000 $ 5,040 Tolls and parking 3,100 Maintenance 860 9,000 Contribution margin 27,000 Fixed costs Salaries Depreciation Insurance 15,700 1,300 1,000 18,000 Net income $ 9,000 Instructions 1. Calculate the break-even point in (1) dollars and (2) number of passengers. 2. Without calculations, determine the contribution margin at the break-even point