Wildwater Adventures offers two types of river raft trips: Beginning and Advanced. The company uses an Activity based costing system to allocate overhead costs. Wildwater's activity areas and related annual data follow. Activity Cost of Activity Allocation Base Guide Training $250,000 Number of rapids Raft Maintenance $80,000 Number of miles traveled Total $330,000 Wildwater gathered the following information about its raft trips: Trip Type Number of trips Total number of rapids Total Miles Total Rafters Beginner 50 10 7,500 1,000 Advanced 25 15 2,500 100 Totals 10,000 1,100 Required: 1. Compute the activity rate that Wildwater uses for guide training. Label your answer. 2. Prior to using its ABC system, Wildwater used a single allocation rate based on the number of rafters. Compute this allocation rate. Label your answer. 3. On a per trip basis(unit basis), what amount was a Beginner trip over or (Under) costed under the single allocation rate? If under costed put a negative (-) sign in front of your