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:

Refreshments, audio guides, and other

Tour guide salaries and benefits

Coordinator salaries and benefits $($ $$12,150$ per coordinator$)$

Total

$$23,100$

$12,150$

$24,300$

$$59,550$

Required:

a$.$ Compute the unit $($per visitor$)$ costs for the two tour types $($public and donor$)$ assuming PCHS uses the current cost system.

b$.$ Compute the unit $($per visitor$)$ costs for the two tour types $($public and donor$)$ assuming PCHS adopts the ABC system the advisor

proposes.

Note: For all requirements, do not round intermediate calculations. Round your final answers to $2$ decimal places