Alyeski Tours operates day tours of coastal glaciers in Alaska on its tour boat the Blue Glacier. Management identified two cost drivers for budgeting purposesthe 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 85 passengers can be accommodated on the tour boat. Data concerning the companys cost formulas appear below: Fixed Cost per Month Cost per Cruise Cost per Passenger Vessel operating costs $ 6,300 $ 476.00 $ 3.40 Advertising $ 2,400 Administrative costs $ 5,900 $ 30.00 $ 1.50 Insurance $ 3,100 For example, vessel operating costs should be $6,300 per month plus $476.00 per cruise plus $3.40 per passenger. The