Required Information Exercise 9-40 and 9-41 (Static) The City Museum (TCM) collects and displays historical artifacts from the local area. One of its services is dedicated tours. TCM offers dedicated tours to two groups: local students and donors. TCM has two coordinators for these tours-one for the student tours and one for the donor tours. Data for the quarter on the two groups follow. Number of visitors Number of tours Student Tours 1,500 75 Donor Tours 750 90 Total 2,250 165 The operational costs associated with the tours have been collected and are presented in the following table. Refreshments, information, and audio guides Tour leaders salaries and benefits Coordinator salaries and benefits (@ $15,675 per coordinator) Total $27,000 15,675 31,350 $74,025 Exercise 9-41 (Static) Activity-Based Costing: Not-for-Profit (LO 9-3,5) Required: a. Compute the unit (per visitor) costs for the two tour types (student and donor) assuming TCM uses the current cost system. (Do not round Intermediate calculations. Round your final answers to 2 decimal places.) b. Compute the unit (per visitor) costs for the two tour types (student and donor) assuming TCM adopts an ABC system. (Do not round Intermediate calculations. Round your final answers to 2 decimal places.) Unit Cost Student Donor a. TCM uses the current cost system TCM adopts an ABC system b