Daniel Jackson owns a catering company that prepares banquets and parties for individual and corporate functions throughout the year. Jackson's business is seasonal, with a heavy schedule during the summer and on year-end holidays and a fight schedule the rest of the year. Fixed operating costs are inchired evenly throughout the year. One of Jackson's most requested functions is a cocktail party. Daniel has developed the following costs per person for a standard cocktail party Based on absorption costing, what is Jacksor's cost per person? Based on variable costing. what is his cost per person? (Round answers to 2 decimal ploces, eg. 15.25.)