1. **State the problem:** We are given fixed and variable costs for a business and need to understand the total costs and revenue. 2. **Identify the costs:** - Fixed costs: Employee salaries and wages ($58,100), Travel expenses ($700), Other expenses ($31,900) - Variable costs: Employee salaries and wages per customer served ($1,200 per customer) 3. **Calculate total fixed costs:** $$\text{Fixed costs} = 58,100 + 700 + 31,900 = 90,700$$ 4. **Calculate total variable costs:** Let $x$ be the number of customers served. $$\text{Variable costs} = 1,200 \times x$$ 5. **Calculate total costs:** $$\text{Total costs} = \text{Fixed costs} + \text{Variable costs} = 90,700 + 1,200x$$ 6. **Given total revenue:** $$\text{Revenue} = 4,300x$$ 7. **Profit formula:** $$\text{Profit} = \text{Revenue} - \text{Total costs} = 4,300x - (90,700 + 1,200x)$$ 8. **Simplify profit:** $$\text{Profit} = 4,300x - 90,700 - 1,200x = (4,300 - 1,200)x - 90,700 = 3,100x - 90,700$$ 9. **Break-even point:** Set profit to zero to find the number of customers needed to break even: $$0 = 3,100x - 90,700$$ $$3,100x = 90,700$$ $$x = \frac{90,700}{3,100}$$ $$x = 29.26$$ So, the business needs to serve at least 30 customers to break even. **Final answer:** The break-even number of customers served is **30**.