The costs of hiring a tour guide and the depreciation costs of one passenger car are the same for each option and are therefore irrelevant to the decision . To decide whether to accept the first option , Grand Canyon should not consider any fixed costs (such as the costs of the passenger cars . By choosing the first option , revenues 30 per passenger 30 passengers 20 trips 18000 ) variable costs fuel costs labor costs 2 .2 per mile 65 miles 20 trips...











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