Cryan Jeep Tours operates jeep activity (le., cost drivers), namely jeeps. One tour guide. The company uses the following data in its budgeting tours in the heart of the Colorado Rockies. The company bases its budgets on two measures of guests and jeeps. One vehicle used in one tour on one day counts as a jeep. Each jeep has one Fixed element Variable element element s 151 $80 6,600 3,100 In May, the company budgetd for 547 guests and 252 jeeps. The company's income the month appears below Actual jeeps 25,640 Total expense