cost accounting question

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A travel agency generates average revenue of $ 4,000 per person on its 4-day package tours abroad. The variable cost per person (airfare, hotel, meals) = $3,600. Annual fixed costs total $ 480,000. - Calculate: (a) the number of package tours that must be sold to breakeven (b) Contribution margin percentage. (c) the revenues needed to earn a target operating income of $ 100,000. (d) If fixed costs increase by $ 30,000. What reduction in variable cost per person must be achieved to maintain the breakeven point in part (a)