which field of accounting develops information for external parties such as stockholders, suppliers, banks and governmental regulatory bodies?

motel's cost function is given as

y= $25,000 + $8x

y= annual custodial cost

x= number of guest days of occupancy

in current year, motel has 4,000 guest dats. in next year, motel is expecting an occupancy of 5,000 guest days. what is the expected annual custodial cost for next year?

a) $65,000

b) $75,000

c) 40,000

d) 137,000