please show full work and explain how you got it

Matthew Young owns a catering company that prepares banquets and parties for individual and corporate functions throughout the year. Young's business is seasonal, with a heavy schedule during the summer and on year-end holidays and a light schedule the rest of the year. Fixed operating costs are incurred evenly throughout the year. One of Young's most requested functions is a cocktail party. Matthew has developed the following costs per person for a standard cocktail party: $13 Food and beverages Direct labor Variable overhead $6 $2.00 $6 Fixed overhead (a) Based on absorption costing, what is Young's cost per person? Based on variable costing, what is his cost per person? Absorption Costing Variable Costing Cost per person $ $