Alyeski Tours operates day tours of coastal glaciers in Alaska on its tour boat the Blue Glacier. Management identified two cost drivers for budgeting purposes$$the number of cruises and the number of passengers. The company publishes a schedule of day cruises that it may supplement with special sailings if there is sufficient demand. Up to $80$ passengers can be accommodated on the tour boat. Data concerning the company$$s cost formulas appear below:

Fixed Cost per Month Cost per Cruise Cost per Passenger

Vessel operating costs $ $6,600$ $ $476\mathrm{.}00$ $ $3\mathrm{.}40$

Advertising $ $2,400$

Administrative costs $ $5,800$ $ $33\mathrm{.}00$ $ $1\mathrm{.}50$

Insurance $ $3,300$

For example, vessel operating costs should be $$6,600$ per month plus $$476\mathrm{.}00$ per cruise plus $$3\mathrm{.}40$ per passenger. The company$$s sales should average $$31\mathrm{.}00$ per passenger. In July, the company provided $58$ cruises for a total of $3,050$ passengers