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The Hartford Symphony Guild is planning its annual dinner-dance. The dinner-dance committee has assembled the following expected costs for the event:

Dinner (per person)	$	16
Favors and program (per person)	$	2
Band	$	1,250
Rental of ballroom	$	500
Professional entertainment during intermission	$	750
Tickets and advertising	$	2,500

The committee members would like to charge $28 per person for the evenings activities.

Required:

1. What is the break-even point for the dinner-dance (in terms of the number of persons who must attend)?

2. Assume that last year only 400 persons attended the dinner-dance. If the same number attend this year, what price per ticket must be charged in order to break even?

3.Refer to the original data ($28 ticket price per person). Prepare a CVP graph for the dinner-dance from zero tickets up to 600 tickets sold.