Suburban Bus Lines operates as a not-for-profit organization providing local transit service. As a not-for-profit, it refers to an excess of revenues over costs as a "surplus" and an excess of costs over revenues as a "deficit." Suburban charges $0.80 per ride. The variable costs of a ride are $1.60. The fixed costs of Suburban are $198,000 annually. The county government provides Suburban with a flat subsidy of $282,800 annually . Required : aWhat is the break-even point for Suburban?