The Philip County Historical Society (PCHS) collects and displays historical artifacts from the local area....
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Accounting
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 toursone for the public tours and one for the donor tours.
Data for the quarter on the two groups follow:
Public Tours | Donor Tours | Total | |
---|---|---|---|
Number of visitors | 500 | 250 | 750 |
Number of tours | 25 | 30 | 55 |
The operational costs associated with the tours have been collected and are presented in the following table:
Refreshments, audio guides, and other | $ 18,000 |
---|---|
Tour guide salaries and benefits | 10,450 |
Coordinator salaries and benefits (@ $10,450 per coordinator) | 20,900 |
Total | $ 49,350 |
Required:
Compute the unit (per visitor) costs for the two tour types (public and donor) assuming PCHS uses the current cost system.
Compute the unit (per visitor) costs for the two tour types (public and donor) assuming PCHS adopts the ABC system the advisor

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