Banquest Services uses activity$-$based costing to compute the costs of their catered parties. Each party is limited to $40$ guests and requires five people to serve and clean up$.$ Two types of parties, an afternoon picnic and an evening formal dinner are offered. The breakdown of the costs follows: Advertising for an afternoon picnic is $$175$ per party, for a formal dinner it is $$100$ per party, planning $($parties$)$ for an afternoon picnic it is $$50$ per party, for a formal dinner it is $$75$ per party, renting equipment for both the afternoon picnic and the formal dinner is $$75$ per party plus $$20$ per guest for afternoon picnics and formal dinners, obtaining insurance $($parties$)$ is $$200$ per party for afternoon picnics and $$400$ per party for the formal dinner, serving $($parties$,$ servers$)$ $$60$ per server per party for the afternoon picnic and $$90$ per server per party for the formal dinners, preparing food $($guests$)$ $$20$ per guest for the afternoon picnic and $$30$ per guest for the formal dinners. Per party costs do not vary with the number of guests. Complete the following: A$.$ compute the cost of a $40-$guest afternoon picnic, B$.$ compute the cost of a $40-$guest evening formal dinner, and C$.$ How much should Banquet Services charge per guest minimum for both Afternoon Picnics and Formal Dinners to cover their costs?