Please answer questions 9-40 and 9-41. I cannot post these questions seperately as 9-41 relies on the data of 9-40 and can't be posted without context. if possible please provide copyable computations thank you!

382 Part III Cost Management Systems (LO 9-4) 9-40. Activity-Based Costing and Cost Driver Rates: Not-for-Profit The City Museum (TCM) collects and displays historical artifacts from the local area. One of its services is dedicated tours. TCM offers dedicated tours to two groups: local students and donors. TCM has two coordinators for these tours-one for the student tours and one for the donor tours. Data for the quarter on the two groups follow. Student Tours Donor Tours Total 1,500 75 Number of visitors.. Number of tours 750 90 2,250 165 The operational costs associated with the tours have been collected and are presented in the following table. Refreshments, information, and audio guides. Tour leaders salaries and benefits Coordinator salaries and benefits @ $15,675 per coordinator). Total $27,000 15,675 31,350 $74,025 a. Required TCM currently applies operational costs of the tours to the two types (student and donor) based on the number of visitors. What is the operational cost per visitor based on the costing system currently uses? b. TCM is considering adopting an ABC system to evaluate the costs of the two types of tours. If they did so, they would use the following cost drivers: number of visitors for refresh- ments, information, and audio guides, and number of tours for tour leader salaries and benefits. Compute the cost driver rates for the refreshments, information, and audio guides and tour leaders. c. Match each of the three activity-drivers to one of the levels of the cost hierarchy: 1. Visitors 2. Tours 3. Coordinators a Product-related h Facility-related - Batch-related a. Volume-Related (LO 9-3,5) 9-41. Activity-Based Costing: Not-for-Profit Refer to the data in Exercise 9-40. Required a. Compute the unit (per visitor) costs for the two tour types (student and donor) assuming TCM uses the current cost system. b. Compute the unit (per visitor) costs for the two tour types (student and donor) assuming TCM adopts an ABC system