Flow Cruiseline offers nightly dinner cruises departing from several cities on the East Coast of the United States including Charleston, Baltimore, and Alexandria. Dinner cruise tickets sell for $80 per passenger. Flow Cruiseline's variable cost of providing the dinner is $40 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 13,000 monthly passengers. Compute the number of dinner cruise tickets Flow Cruiseline must sell to breakeven and the sales dollars needed to breakeven. Compute the number of dinner cruise tickets Flow Cruiseline must sell to breakeven. Use the shortcut unit contribution margin approach. First, identify the formula, then compute the breakeven sales in units. (Complete all input fields. For amounts with a $0 balance, make sure to enter "0" in the appropriate input field.) Fixed expenses + Operating income Contribution margin per unit = Breakeven units ( ( $ ) ) - 240,000 + 0 $ 40 = 6,000 Compute the sales dollars needed to breakeven. Use the shortcut unit contribution margin ratio proach First, identify the formula, then compute the breakeven sales in dollars. (Complete all input fields. For amounts with a $0 balance, make sure to enter "0" in the appropriate input field. Enter the contribution margin ratio as a whole percent.) Fixed expenses + Operating income ) - Contribution margin ratio Breakeven sales 240,000 + 0 ) - % =