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 months activity in the form of a cost-volume-profit income statement is shown below.

Fare revenues ( 1,390 fares)				$ 41,700
Variable costs
Fuel		$ 5,604
Tolls and parking		3,447
Maintenance		957		10,008
Contribution margin				31,692
Fixed costs
Salaries		12,800
Depreciation		1,400
Insurance		2,520		16,720
Net income				$ 14,972

1.Calculate the break-even point in dollars.

2.Calculate the break-even point in number of fares.