Brian Jones, the manager of Walkabout Tours, uses activity-based costing to calculate the cost of the company's adventure walking trips. The company offers two basic trips: a two-day walk along the El Questro Gorge and a five-day trip to the Flinders Ranges. The activities and costs relevant to the walking trips are as follows:

Activity Advertise trips Obtain national park permit Use equipment Insure participants Cook meals Guide walkers Activity driver No. of trips Destination No. of person-days No. of people No. of person-days Distance walked Cost per unit of activity driver $75 per trip $150 per group permit issued $30 per person per day $7.50 per person $37.50 per person per day $10.50 per kilometre