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 crulses that it may supplement with speclal saillings if there is sufficient demand. Up to $87$ passengers can be accommodated on the tour boat. Data concerning the company's cost formulas appear below:

$\backslash$table$[[,$Fixed,,$],[,$Cost per cost per cost per,,$],[,$Month cruise passenger,,$],[$Vessel operating costs,$$6,100,$$$478\mathrm{.}00,$$$3\mathrm{.}20$