mcinerey jeep tours operates jeep tours in the heart of the colorado rockies. The company bases its budget on two measures of activity namely guests and jeep. one vehicle used in one tohr on one day counts as a jeep. Each jeep has one tour guide. the company uses the following data in its budgeting.

revenue 0$ 171$ 0$- fixed revenue. variable element per guest

element per jeep

tour guide wages $0 $0 $134

vehicle expenses 4,700 24 77

administrative expenses 3,400

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