Alyeski Tours operates day tours of coastal glaciers in Alaska on its tour boat the Blue Glacier. Management has identified two cost drivers-the number of cruises and the number of passengers-that it uses in its budgeting and performance report. The company publishes a schedule of day cruises that it may supplement with special sailing if their is sufficient demand. Up to 50 passengers can be accommodated on the four boat. Data concerning the company's cost formulas appear below. For example, vessel operating costs should average $32.00 per passenger. The company's planning budget for July is based on 60 cruises and 3.000 passengers