Overbooking at Air Canada

The cost of denying a seat to the customer with a confirmed reservation is $$350$ in ill$-$will $($loss of goodivil$)$ and nanawies

Averoge revenue from a filled scat ias $$159.$

Average number of no shows per flight is $8\mathrm{.}5$

How many seat ehould be overbooked $($sold in excess of arpacity$)?$