Excel Cruiseline offers nightly dinner cruises off the coast of Nanaimo and Victoria. Dinner cruise tickets sell for $70 per passenger. Excel Cruiseline's variable cost of providing the dinner is $35 per passenger, and the fixed cost of operating the vessels (depreciation, salaries, docking fees, and other expenses) is $240,000 per month. The company's relevant range extends to 20,000 monthly passengers. If Excel Cruiseline has a target operating income of $110,000 per month, how many dinner cruise tickets must the company sell? First, identify the formula, and then compute the target sales in units. (Round your answer to the nearest whole number.) Fixed expenses + Operating income Contribution margin per unit = Target sales units 240000 110000 + ) / =