Hello María,
As for the sales, you need to see that the exercise mentions "35 scheduled roundtrips flights", meaning that there are 70 total flights. Therefore, Sales are 1 260 000€
Then, I think that you should try to separate costs in Fixed and Variable. In the COGS, it might help to separate between Food and Fuel Costs (Fuel Costs could be considered Fixed or Variable, depending on the perspective). Other than that, your thought process is correct - you just needed to consider 70 flight and not 35.
Good study!
As for the sales, you need to see that the exercise mentions "35 scheduled roundtrips flights", meaning that there are 70 total flights. Therefore, Sales are 1 260 000€
Then, I think that you should try to separate costs in Fixed and Variable. In the COGS, it might help to separate between Food and Fuel Costs (Fuel Costs could be considered Fixed or Variable, depending on the perspective). Other than that, your thought process is correct - you just needed to consider 70 flight and not 35.
Good study!