Alyeskl Tours operates day tours of coastal glaciers in Alaska on its tour boat the Blue Glacier. Management identifled two cost drivers for budgeting purposes$-$the number of cruises and the number of passengers. The company publishes a schedule of day crulses 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:

$\backslash$table$[[$Fixed$,,,],[,$Cost per,Cost per,Cost per$],[$Messel operating costs,$$5,200,480\mathrm{.}00,$$$2\mathrm{.}00$