Spencer Kars provides shuttle service between four 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. hotels near a medical center and an international airport. Spencer Kars uses $32,660 Fare revenues (1,420 fares) Variable costs Fuel Tolls and parking Maintenance $ 4,024 2,475 686 7,185 25,475 Contribution margin Fixed costs 12,200 Salaries Depreciation insurance 1,100 4,484 17,784 Net income $ 7,691 Calculate the break-even point in dollars. Break-even point $ Calculate the break-even point in number of fares. (Round answer to O decimal places, eg. 5,275) Break-even point fares eTextbook and Media Without calculations, determine the contribution margin at the break-even point. Contribution margin at the break-even point $ eTextbook and Media Duily Had a break-even point of $229,000 based on a selling price of $6 per unit and fixed costs of $110,000 In 2017, the selling price and the variable costs per unit did not change, but the break -even point increased to $448,000. Compute the variable costs per unit and the contribution margin ratio for 2016.(Round Variable cost per unit to 2 decimal places, eg. 2.25 and Contribution margin ratio to O decimal places,es. 25.) Variable costs per unit $ Contribution margin ratio eTextbook and Media Compute the increase in fixed costs for 2017.(Round answer to O decimal places es 1,.225) $ Increase in fixed cost e Textbook and Media