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Bruer Jeep Tours operates jeep tours in the heart of the Colorado Rockies. The company bases its budgets on two measures of activity ( i

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Bruer Jeep Tours operates jeep tours in the heart of the Colorado Rockies. The company bases its budgets on two measures of activity (i.e., cost drivers), namely guests and jeeps. One vehicle used in one tour on one day counts as a jeep. Each jeep has one tour guide. The company uses the following data in its budgeting:
\table[[,\table[[Vixed element],[per month]],\table[[Variable],[element per],[guest]],\table[[Variable],[element per],[jeep]]],[Revenue,$0,$191,$0
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