Cathy, the manager of Cathy's Catering, Inc., uses activity-based costing to compute the costs of her catered parties. Each party is limited to 20 guests and requires 5 people to serve and clean up. Cathy offers two types of parties, an afternoon picnic and an evening formal dinner. The breakdown of the costs follows:

Activities (and cost drivers)	Afternoon Picnic			Formal Dinner
Advertising (parties)	$	95	per party	$	95	per party
Planning (parties)	$	98	per party	$	104	per party
Renting equipment	$	42	per party plus	$	66	per party plus
(parties, guests)	$	13	per guest	$	21	per guest
Obtaining insurance (parties)	$	235	per party	$	430	per party
Serving (parties, servers)	$	58	per server per party	$	84	per server per party
Preparing food (guests)	$	16	per guest	$	32	per guest

Per party costs do not vary with the number of guests.

Required:
(a)	Compute the cost of a 20-guest afternoon picnic.

(b)	Compute the cost of a 20-guest evening formal dinner.

(c)

How much should Cathy charge for each guest for each type of party if she wants to cover her costs?(Round your answers to 2 decimal places.)

-	Charging Amount	-
Afternoon Picninc		per guest
Formal Dinner		per guest