Cryan 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:

$\backslash$table$[[$Fixed element,Variable,Variable,$],[$element per,element per,,$],[$Revenue$,$per month,guest,jeep$],[$Tour guide wages,$$0,$$$147,$$$0$