Alyeski Tours operates day tours of coastal glaciers in Alaska on its tour boat the Blue Glacier. Management has identified two cost drivers$-$the number of cruises and the number of passengers$-$that it uses in its budgeting and performance reports. The company publishes a schedule of day cruises that it may supplement with special sailings if there is sufficient demand. Up to $83$ passengers can be accommodated on the tour boat. Data concerning the company's cost formulas appear below:

$\backslash$table$[[,\backslash$table$[[$Fixed Cost Cost per$],[$per Month$],[$Cruise$]],\backslash$table$[[$Cost per$],[$Passenger$]],],[$Vessel operating costs,$$6,200,$$$480\mathrm{.}00,$$$3\mathrm{.}20$