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	75	25	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 answer.