! 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: Number of visitors Number of tours Public Tours 500 25 Donor Tours 250 30 The operational costs associated with the tours have been collected and are presented in the following table: Total 750 55 Refreshments, audio guides, and other Tour guide salaries and benefits Coordinator salaries and benefits (@ $11,750 per coordinator) Total a. PCHS uses the current cost system b. PCHS adopts the ABC system the advisor proposes 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 $ Public Unit Cost 76.20 $ Donor $ 21,900 11,750 23,500 $ 57,150 76.20