Required information

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:

The operational costs associated with the tours have been collected and are presented in the following table:

Required:

a$.$ PCHS currently applies operational costs of the tours to the two types $($public and donor$)$ based on the number of visitors. What is

the operational cost per visitor based on the costing system currently used?

b$.$ The financial advisor to PCHS suggests adopting an ABC system to evaluate the costs of the two types of tours. If PCHS did so$,$ it

would use the following cost drivers: number of visitors for refreshments, audio guides, and other costs; number of tours for tour

guide salaries and benefits; and number of coordinators for coordinator 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.

PCHS currently applies operational costs of the tours to the two types $($public and donor$)$ based on the number of visitors.

What is the operational cost per visitor based on the costing system currently used?

Note: Round your answer to $2$ decimal places.