Based on this data, what is the minimum number of passengers needed per cruise, so that the cruise company can be sure it will make a profit? The cruise boat can carry up to 45 passengers. The company wants to know the minimum number of passengers needed per cruise to cover its costs. This number is called the break-even point. A formula for calculating the break-even point is: Break-even point = (fixed costs) + (income per passenger - costs per passenger) The company collects the following data: passengers Item Amount Fixed costs (per cruise) Crew salaries Fuel Overheads (insurance, advertising, docking) Variable costs (per passenger) $350 $120 $170 Refreshments $6.50 $3.64 Refund allowance Sales income (per passenger) Average ticket income $36.40 10% of average ticket income, for refunds on cruises when no whales are seen