Comfi Airways, Inc., a small two$-$plane passenger airline, has asked for your assistance in some basic analysis of its operations. Both

planes seat $10$ passengers each, and they fly commuters from Comfi's base airport to the major city in the state, Metropolis. Each

month, $40$ round$-$trip flights are made. The following is a recent month's activity in the form of a cost$-$volume$-$profit income statement.

Fare revenues $(400$ passenger flights$)$ $$48,000$

Variable costs

Fixed costs

Calculate the break$-$even point in sales dollars.

Break$-$even point $ $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

Calculate the break$-$even point in number of passenger flights.

Break$-$even point $\_\_\_\_\_\_\_\_\_\_\_\_\_$flights