Spencer Kars provides shuttle service between four hotels near a medical center and an international airport. Spencer Kars 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 (1,500 passengers)$36,000

Variable costs

Fuel$5,040

Tolls and parking3,100

Maintenance 860 9,000

Contribution margin 27,000

Fixed costs

Salaries15,700

Depreciation1,300

Insurance1,000 18,000

Net income$9,000

Calculate the break-even point in dollars.