Answer :
The break-even number of passengers per flight is c.98
Explanation:
Given:
Average fare per seat= $400
Fixed costs for the flight= $32,000
Variable costs per passenger= $75
Break-even number of passengers per flight= Fixed cost / Contribution margin per passenger
Contribution margin per passenger= 400-75
So, break-even number of passenger per flight= 32,000 / (400-75)
= 32,000/325
= 98
The break-even number of passengers per flight is c.98
The correct option is C.