Required: a. 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 used? 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 refreshments, 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. Complete this question by entering your answers in the tabs below. Required A Required B Required C 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 refreshments, 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. Cost driver rates per visitor Refreshments, etc. Tour guides per tour