Sheldon Cooper operates Daddys Nursery which provides baby-sitting services for children between 2 to 5 years old. Working mothers leave their children at 8:00 am and pick them up after office hours.

Sheldon converted his house into a nursery home where children are provided with sleeping areas, play pen and study areas, as well as meals, milk, and snacks. Nursery fee is computed by adding a mark up to the total cost of service provided to each child.

At present, Sheldon uses the traditional costing system in computing the cost of service per child, where the total cost is divided by the number of children served.

During the previous month, the nursery served100 children, for which the company incurred P50,000 total cost of service. Sheldon observed, however, that it is not right to just divide the total cost by the number of children because incurrence of some costs may vary depending on some factors. For example, children between 2 to 3 years old need more attention and are provided more services that those above 3 years old.

Considering this, Sheldon, plans to apply ABC system in determining the cost of service per child. He conducted a study of the previous months operations, and the following results came out:

Cost Category	Cost	Cost Driver	Cost Driver Quantity
Meals, Snacks, Supplies	P20,000	Number of children	100 children
Caregiving hours	P30,000	Staff hours	1,200 staff

Children Category	Number of children	Staff hours
Babies (2-3 years old)	60	1,000
Kiddies (above 3 years old)	40	200

Required:

1. If the ABC system were used, nursery fee per child should have been ____________ (Kiddies Category)

*This kind of question has been asked to Chegg already, but with different givens. Kindly provide solutions. Thank you!