Cathy, the manager of Cathys 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)	$	97	per party	$	97	per party
Planning (parties)	$	80	per party	$	126	per party
Renting equipment	$	54	per party plus	$	66	per party plus
(parties, guests)	$	14	per guest	$	23	per guest
Obtaining insurance (parties)	$	185	per party	$	380	per party
Serving (parties, servers)	$	59	per server per party	$	81	per server per party
Preparing food (guests)	$	16	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.

afternoon picnic

?

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

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 picnic	? per guest
formal dinner	? per guest