The Philip County Historical Soclety $($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:

Exercise $9-39($Algo$)$ Activity$-$Based Costing: Not$-$for$-$Profit $($LO $9-3,5)$

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 Intermedlate calculations. Round your final answers to $2$ decimal places