Cruiseline offers nightly dinner cruises off the coast of Nanaimo and Victoria. Dinner cruise tickets sell for

$50 per passenger. Ocean Cruiseline's variable cost of providing the dinner is

$20 perpassenger, and the fixed cost of operating the vessels(depreciation, salaries, dockingfees, and otherexpenses) is $207,000 per month. Under theseconditions, thebreak-even point in tickets is 6,900

and thebreak-even point in sales dollars is $345,000 .Suppose Ocean Cruiseline embarks on acost-reduction drive and slashes fixed expenses from $207,000 per month to $183,000 per month.

1) Compute the new break-even point in units and in sales dollars. Begin with the break-even point in units. Enter the formula, and then compute the break-even point.

2)Now compute the break-even point in sales dollars. Enter the formula, and then compute the break-even point. (Enter decimals to three places, X.XXX. For amounts with a $0 balance, make sure to enter "0" in the appropriate cell. Round your final answer up to the nearest whole dollar.)