Sheet1Finding passenger Cruise DaysYearAvailable Lower Birth DaysOccupancy PercentagePassenger Cruise Days201169,971105.173539.521201271,976105.575934.68201374,033106.278623.046Q1. (a)YearPCDsOperating Expense201173,539.5210,299201275,934.6810,320201378,623.0510,624YearPCDsSelling & Administrative201173,539.521,717201275,934.681,720201378,623.051,879YearPCDsDepreciation & Amortization201173,539.521,522201275,934.681,527201378,623.051,588Q1. (b)Estimating the fixed and variable components of the expenseQ1. (c)High and Low MethodYearPCDsOperating Expense201173,539.5210,299201378,623.0510,624YearPCDsSelling & Administrative201173,539.521,717201378,623.051,879YearPCDsDepreciation & Amortization201173,539.521,522201378,623.051,588Q2.YearOperatingSelling & AdministrativeDepreciation & AmortizationTotal Cost201110,2991,7171,52213,538201210,3201,7201,52713,567201310,6241,8791,58814,091YearPCDsTotal Cost201173,539.5213,538201275,934.6813,567201378,623.0514,091