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$[[,\backslash$table$[[$Fixed$],[$per$]],\backslash$table$[[$element$],[$month$]],\backslash$table$[[$Variable$],[$element per$],[$guest$]],\backslash$table$[[$Variable$],[$element per$],[$jeep$]]],[$Revenue$,,$$$0,$$$167,$$$0$