Royal Canadian Cruiseline offers nightly dinner cruises off the coast of Nanaimo and Victoria. Dinner cruise tickets sell for $$50$ per passenger. Royal Canadian Cruiseline's variable cost of providing the dinner is $$20$ per passenger, and the fixed cost of operating the vessels $($depreciation$,$ salaries, docking fees, and other expenses$)$ is $$207,000$ per month. The company's relevant range extends to $15,000$ monthly passengers.

Compute the number of dinner cruise tickets it must sell to break even.

a$.$ Use the income statement equation approach.

b$.$ Use the shortcut unit contribution margin approach; perform a numerical proof to ensure that your answer is correct.

c$.$ Use your answers from $($a$)$ and $($b$)$ to determine the sales revenue needed to breel cion.

d$.$ Use the shortcut contribution margin ratio approach to verify the sales revenue nec. break even.

Perform a numerical proof to ensure that your answer is correct. $($For amounts with a zero balance, make sure to enter $"0"$ in the appropriate cell.$)$

c$.$ Use your answers from $($a$)$ and $($b$)$ to determine the sales revenue needed to break even.

Sales revenue needed to break even is $

d$.$ Use the shortcut contribution margin ratio approach to verify the sales revenue needed to break even.

First, identify the formula, and then compute the break$-$even sales in dollars. $($Round all intermediate calculations to two decimal places, $x.$ XX$.$ Round your final answer to th nearest whole dollar. For amounts with a zero balance, make sure to enter $"0"$ in the appropriate cell.$)$