Venice Ghost Tours sells guided ghost$-$walks of the alleyways of Venice, Italy. Last month, they sold $1,800$ tickets for $$200$ each. They provide you with the following breakout of their costs related to these tours last month:

Variable Costs per Ticket Sold Fixed Costs

Venetian Tourism Tax $$20$ Tour Guide Wage $$12,000$

Overhead $$35$ Administrative $$10,000$

Administrative Costs $$5$

Insurance $$7$

Total $$67$ Total $$22,000$

In addition to the Venetian Tourism Tax listed above, they also pay Italian income tax at a rate of $27\%$ on their net income.

Required:

$($a$)$ What is the company's break$-$even point for this month in tickets?

$($b$)$ How many tickets must the company sell to have an after$-$tax profit of $$60,000?$

$($c$)$ Prepare a contribution margin income statement based on requirement b$.($NOTE: Don't try to type requirement c into My Business Course. Type in your contribution margin number only. Prepare your income statement on your working paper.$)$