Super Cruiseline offers nightly dinner cruises departing from several cities on the eastern coast of the United States including Charleston, Baltimore, and Alexandria. Dinner

cruise tickets sell for $$60$ per passenger. Super Cruiseline's variable cost of providing the dinner is $$30$ per passenger, and the fixed cost of operating the

vessels $($depreciation$,$ salaries, docking fees, and other expenses$)$ is $$450,000$ per month. Under these conditions, the breakeven point in tickets is $15,000$ and the

breakeven point in sales dollars is $$900,000.$ Suppose Super Cruiseline embarks on a cost reduction drive and slashes fixed expenses from $$450,000$ per month to

$$246,000$ per month.

Read the requirements.

Compute the new breakeven point in units and in sales dollars.

Begin with the breakeven point units. Enter the formula, then compute the breakeven point. $($For amounts with a $$0$ balance, make sure to enter $"0"$ in the appropriate

input field.$)$