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Alyeski Tours operates day tours of coastal glaciers in Alaska on its tour boat the...

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Accounting

Alyeski Tours operates day tours of coastal glaciers in Alaska on its tour boat the Blue Glacier. Management identified two cost drivers for budgeting purposes-the number of cruises and the number of passengers. The company publishes a schedule of day cruises that it may supplement with special sailings if there is sufficient demand. Up to 82 passengers can be accommodated on the tour boat. Data concerning the company's cost formulas appear below:
\table[[,\table[[Fixed],[Cost per Cost per],[Month]],\table[[Cost per],[Cruise]],Passenger],[Vessel operating costs,$6,200,$475.00,$3.40
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