Aerospace engineering for fun and PROFIT. Part 1: tourists

[SpaceOddity]

Good news for the tourist industry! Kapanese government increased the holiday allowance from -3 hours to a whole day.

Hordes of Kapanese workers are queuing up at their nearest travel companies in hope of spending their hard earned money on sightseeing and possibly licking (it is a cultural thing) some of the world-famous monuments.

This challenge is quite simple.

You will have to design a craft capable of taking as many tourists as possible, as cheaply as possible to five destinations and returning to KSC within 23 hours 59 minutes 59 seconds.

Destinations:

1. Island control tower

2. Crashed flying saucer

3. North pole

4. Ancient temple

5. Old KSC

Rules:

1. You can visit the destinations in any order
   
2. The tourists need to get to within licking distance of the object, so if you land a bit further away at least one of the tourists will have to run there and back.
   
3. All the tourists will have to disembark and re-enter the craft at all five locations. You are allowed to do a single test to see how long would it take and use that value for all locations and then subtract the time from your allowance.
   
4. If your craft has multiple access points which in real life could be used simultaneously, you are allowed to reduce the embarkation time accordingly.
   
5. Stock + Mechjeb/ Kerbal Engineer Redux + KAS only.
   
6. There are no limits regarding your craft construction - it could be a "cattle carrier", use seats or pods (remember though that your choice might affect the embarkation time).
   
7. There are no limits as to the flight method used - you are allowed suborbital jumps.
   
8. You may refuel while on the ground. Refuelling infrastructure counts towards your craft cost, but you're free to put it in place any way you like (cheats allowed only for this purpose). Each refuelling takes 30 minutes from your allowance. Don't forget to add all the cost of the fuel ;-).
   
9. Fuel/oxidizer costs $10 per unit.
   
10. If you're unable to land as close as you'd like you may provide an additional short range craft to take the tourists to the site (rules as with refuelling infrastructure). If the additional craft cannot fit all of your Kerbals, you will need to either make additional trips (TIME) or provide more than one craft (MONEY).
    
11. For your entry to be valid you need to provide a screenshot in the hangar showing the cost and pictures at each of the locations. Please provide following values for score verification: craft and infrastructure cost, fuel used, passenger count, total flight time.
    

SCORING

A bit complicated, but so is economy ;-).

SCORE = (passenger count * flight time/24 * 365) / (craft cost + infrasructure cost + fuel cost * flight time/24 * 365)

or in simpler terms

SCORE = yearly passenger count / yearly cost.

Highest score wins.

[Woopert]

I would do it but I don't like time limits, sorry.

It's just a personal thing, I get under pressure

The idea of space tourism in KSP sounds cool and I hope others enjoy it.