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 $81$ passengers can be accommodated on

the tour boat. Data concerning the company's cost formulas appear below:

For example, vessel operating costs should be $$6,600$ per month plus $$473\mathrm{.}00$ per cruise plus $$3\mathrm{.}40$ per

passenger. The company's sales should average $$29\mathrm{.}00$ per passenger. In July, the company provided $51$

cruises for a total of $3,050$ passengers.

Required:

Prepare the company's flexible budget for July.