Life Lessons Provides Academic Enrichment and Review Activities for High

Multiple Choice

Life Lessons provides academic enrichment and review activities for high school students in 4 subject areas: English, mathematics, science, and history. In November 20x1, the firm's information system produced the following data: $\begin{array}{lllll}&\text { Number of}&\text { Number of }&\text {Percent of}&\text { Direct }\\&\text { Tutors } &\text { Students } &\text { Faculty } & \text { Costs }\\\text { English } & 4 & 20 & 10 \% & \$ 6,000 \\\text { Mathematics } & 3 & 24 & 25 & 8,000 \\\text { Science } & 5 & 15 & 50 & 12,000\\\text { History }& 2&8&15&3,000\end{array}$ Regardless of subject area, clients pay $50 per hour for tutoring services. Costs associated with the Life Lessons operations for November 20x1 included: $\begin{array}{lr}\text { Facility rent } & \$ 2,500 \\\text { Custodial services } & 1,800 \\\text { Utilities } & 600 \\\text { Computer equipment amortization } & 800 \\\text { Advertising } & 400\end{array}$
The number of students in each area is most likely to be a cost driver for:

A) Utility costs
B) Advertising costs
C) Cost for tutors
D) Price charged for tutoring