Blue Tours, a tour organizer, leased a cruise liner for a special around-the-world tour. The lease cost is $210,400. Two classes of passengers are booked on the tour: first class and economy class. The total revenue from the 100 first-class passengers is $227,805 and from the 200 economy-class passengers is $234,185. Other costs for the two classes of passengers amount to $27,000 for first class and $33,380 for economy class. (a) How much of the lease cost will be allocated to first-class passengers if the net realizable value method is used? Lease cost allocated to first-class passengers +A $