Life Lessons provides academic enrichment and review activities for high school students in 4 subject areas: English, mathematics, science, and history. In November 20x1, the firm's information system produced the following data Students 20 24 15 Faculty 10% 25 50 15 Tutors English Mathematics 3 Science History Costs $6,000 8,000 12,000 3,000 Regardless of subject area, clients pay $50 per hour for tutoring services. Costs associated with the Life Lessons operations for November 20x1 included: Facility rent Custodial services Utilities Computer equipment amori Advertising $2,500 1,800 600 800 400 The number of students in each area is most likely to be a cost driver for: Utility costs Advertising costs Cost for tutors Price charged for tutoring