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 4 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)	$	119	per party	$	119	per party
Planning (parties)	$	90	per party	$	132	per party
Renting equipment	$	47	per party plus	$	68	per party plus
(parties, guests)	$	11	per guest	$	23	per guest
Obtaining insurance (parties)	$	195	per party	$	400	per party
Serving (parties, servers)	$	43	per server per party	$	69	per server per party
Preparing food (guests)	$	18	per guest	$	29	per guest

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

Required:
(a)	Compute the cost of a 20-guest afternoon picnic. (Omit the "$" sign in your response.)

Afternoon picnic

$

(b)	Compute the cost of a 20-guest evening formal dinner. (Omit the "$" sign in your response.)

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. Omit the "$" sign in your response.)

	Charging Amount
Afternoon picnic	$
Formal dinner	$