The City Museum (TCM) collects and displays historical artifacts from the local area. One of its services is dedicated tours. TCM offers dedicated tours to two groups: local students and donors. TCM has two coordinators for these toursone for the student tours and one for the donor tours. Data for the quarter on the two groups follow.

	Student Tours			Donor Tours			Total
Number of visitors		1,500			750			2,250
Number of tours		75			90			165

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

Refreshments, information, and audio guides	$	27,000
Tour leaders salaries and benefits		25,575
Coordinator salaries and benefits (@ $25,575 per coordinator)		51,150
Total	$	103,725

Required:

a. Compute the unit (per visitor) costs for the two tour types (student and donor) assuming TCM uses the current cost system. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) b. Compute the unit (per visitor) costs for the two tour types (student and donor) assuming TCM adopts an ABC system. (Do not round intermediate calculations. Round your final answers to 2 decimal places.)