Calculating cost using traditional and activity based systems

Bubba and Danny are college friends planning a skiing trip to Killington before the new year. They estimated the following for the trip.

			Activity Allocation
	Estimated Costs	Allocation Base	Bubba	Danny
Food	400	Pounds of Food Eaten	24	26
Skiing	300	Number of lift tickets	2	0
Lodging	280	Number of Night	2	2
	980

Requirements

1. Bubba suggest that the cost be shared equally. Calculate the amount each person would pay.
2. Danny does not like the idea of sharing cost equally because he plans to stay in the room rather than ski. Danny suggests that each type of cost be allocated to each person based on the above-listed allocation bases. Using the activity allocation for each person, calculate the amount that each person would pay based on his own consumption of the activity.