Required information Exercise 9-38 and 9-39 (Algo) The Philip County Historical Society (PCHS) collects and displays historical artifacts from the local area. One of its services is dedicated tours. PCHS offers dedicated tours to two groups: the general public (generally tourists and local residents) and donors. PCHS has two part-time coordinators for these tours-one for the public tours and one for the donor tours. Data for the quarter on the two groups follow: Number of visitors Number of tours Public Tours 500 25 Donor Tours Total 250 30 750 55 The operational costs associated with the tours have been collected and are presented in the following table: Refreshments, audio guides, and other Tour guide salaries and benefits Coordinator salaries and benefits ( $12,050 per coordinator) $ 22,800 12,050 24,100 Total $ 58,950. Exercise 9-38 (Algo) Activity-Based Costing, Cost Driver Rates, and the Cost Hierarchy: Not-for-Profit (LO 9-4) Required: