Answer:
 6,750 dinner cruise tickets 
Explanation:
The computation of the break even point in units is shown below:
= (Fixed expenses + target profit) ÷ (Contribution margin per unit)  
where,  
Contribution margin per unit = Selling price per unit - Variable expense per unit  
So, the contribution margin per unit is 
= $80 - $40
= $40
And, the fixed expenses is $240,000
And, the target operating income is $30,000
So, the target sales in units is 
= ($240,000 + $30,000) ÷ ($40)
= 6,750 dinner cruise tickets