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 12,000 monthly passengers. If Flow Cruiseline has a target operating income of $40,000 per month, how many dinner cruise tickets must the company sell? ... First, identify the formula, then compute the target sales in units. = Target sales units =