What is the average selling price for a ticket?

b. What is the average variable cost per ticket?

c. What is the average contribution margin per ticket? Do not round intermediate calculations.

d. What is the break-even point? Do not round intermediate calculations.

e. PENA has decided that unless the operation can earn at least $273,000 in operating profits, they will close it down. What number of tickets must be sold for PENA to make a $273,000 operating profit for the year on ticket sales? Do not round intermediate calculations.

Pena operations data for the year is:

Total revenues	$	1,914,000
Total fixed costs	$	617,500
Total variable costs	$	1,056,000
Total tickets sold		66,000