Break-even with Opportunity Costs				25%
Cost Behavior				25%
Multiple Product Break-even				25%
NPV (extra credit)				15%
Sunk Costs				25%
				115%

Guatemala. Here are their estimates (based on 2,000 passengers per cruise and 25 cruises per year):
PER CRUISE
	Variable Costs	Fixed Costs
Labor	750,000	150,000
Food	750,000	75,000
Fuel		650,000
Port fees and services		125,000
Marketing, ads, promotion		350,000
Supplies	500,000	150,000
Totals	2,000,000	1,500,000
a. Assuming that the two-week Alaskan cruise will be priced at $2,000 per passenger, please calculate
the break-even number of passengers per cruise based on the data above.
b. What do the Lincoln Alumni need to consider beyond these estimates, and if they included this consideration,
what would happen to the break-even point? Would there be an issue if the max capacity of the ship was 2000 passengers?
HINT: Please calculate the OPPORTUNITY COST and compare against its capacity.