10 ! Required information The City Museum (TCM) collects and displays historical artifacts from the local area. One of its services is dedicated tours. TCM offers dedicated tours to two groups: local students and donors. TCM has two coordinators for these tours-one for the student tours and one for the donor tours. Part 1 of 2 Data for the quarter on the two groups follow. 75 points Number of visitors Number of tours Student Tours Donor Tours 1,500 750 75 90 Total 2,250 165 eBook The operational costs associated with the tours have been collected and are presented in the following table. Print Refreshments, information, and audio guides Tour leaders salaries and benefits Coordinator salaries and benefits (@ $18,975 per coordinator) Total $27,000 18,975 37,950 $83, 925 References Required: a. TCM currently applies operational costs of the tours to the two types (student and donor) based on the number of visitors. What is the operational cost per visitor based on the costing system currently used? b. TCM is considering adopting an ABC system to evaluate the costs of the two types of tours. If they did so, they would use the following cost drivers: number of visitors for refreshments, information, and audio guides, and number of tours for tour leader salaries and benefits. Compute the cost driver rates for the refreshments, information, and audio guides and tour leaders. c. Match each of the three activity-drivers to one of the levels of the cost hierarchy. Complete this question by entering your answers in the tabs below. Required A Required B Required C TCM currently applies operational costs of the tours to the two types (student and donor) based on the number of visitors. What is the operational cost per visitor based on the costing system currently used? (Round your answer to 2 decimal places.) Overhead rate per visitor Required A Required B Required C TCM is considering adopting an ABC system to evaluate the costs of the two types of tours. If they did so, they would use the following cost drivers: number of visitors for refreshments, information, and audio guides, and number of tours for tour leader salaries and benefits. Compute the cost driver rates for the refreshments, information, and audio guides and tour leaders. Show less Refreshments, etc. Tour guides Cost driver rates per visitor per tour Required A Required B Required C Match each of the three activity-drivers to one of the levels of the cost hierarchy. 1. 2. Visitors Tours Coordinators 3. Required: a. Compute the unit (per visitor) costs for the two tour types (student and donor) assuming TCM uses the current cost system. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) b. Compute the unit (per visitor) costs for the two tour types (student and donor) assuming TCM adopts an ABC system. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) Unit Cost Student Donor a. . TCM uses the current cost system b. TCM adopts an ABC system