EXERCISE 9-5 Prepare a Flexible Budget with More Than One Cost Driver LO9-5 Alyeski Tours operates day tours of coastal glaciers in Alaska on its tour boat the Blue Gla Management has identified two cost drivers- the number of cruises and the number of passeng that it uses in its budgeting and performance reports. The company publishes a schedule cruises that it may supplement with special sailings if there is sufficient demand. Up to 80 passengers can be accommodated on the tour boat. Data concerning the company's cost formulas of day Cost per Cruise $480.00 Cost per Passenger $2.00 Fixed Cost per Month $5,200 $1,700 $4,300 $2,900 Vessel operating costs.. . Advertising $24.00 $1.00