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 reports. The company publishes a schedule of day cruises that it may supplement with special sailings if there is sufficient demand. Up to $87$ passengers can be accommodated on the tour boat. Data concerning the company$$s cost formulas appear below: