Sunland provides shuttle service between four hotels near a medical center and an international airport. Sunland 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) $34,500

Variable costs

Fuel $5,603

Tolls and parking 3,791

Maintenance 956 10,350

Contribution margin 24,150

Fixed costs

Salaries 12,800

Depreciation 2,000

Insurance 1,300 16,100

Net income $8,050

Calculate the break-even point in dollars.

Calculate the break-even point in number of passengers.

Without calculations, determine the contribution margin at the break-even point.