please answer

Ruth is an accountant for Sunland Town, Inc, a tree preservation and removai company. The company currently utilizes a traditional costing system, and Ruth is trying to determine whether or not it should implement Time-Driven Activity-Based Costing (TDABC). Sunland Town has several customer-centric activities including: initial phone consultation, appointment setting, follow-up, and service calls. Supporting these activities cost Sunland Town $138,420 last year, and Sunland Town has 76,900 minutes within its capacity. Ruth has compiled the following data: Sunland Town is wondering whether it is utlizing its capacity to its fullest potential and is hopeful that TDABC will help shed some light on the best way to proceed. (a) What is the cost per transaction for each of the key activities? (if nesessary, round intermediate calculations and final answer to 2 decimal places, es 12.25)