Exercise 9-39 (Algo) Activity-Based Costing: Not-for-Profit (LO 9-3, 5) Required: a. Compute the unit (per visitor) costs for the two tour types (public and donor) assuming PCHS uses the current cost systed b. Compute the unit (per visitor) costs for the two tour types (public and donor) assuming PCHS adopts the ABC system the advisor proposes. Note: For all requirements, do not round intermediate calculations. Round your final answers to 2 decimal places a. PCHS uses the current cost systemi b. PCHS adopts the ABC system the advisor proposes Public Unit Cost Donor
Exercise 9-39 (Algo) Activity-Based Costing: Not-for-Profit (LO 9-3, 5) Required: a. Compute the unit (per visitor) costs for the two tour types (public and donor) assuming PCHS uses the current cost systed b. Compute the unit (per visitor) costs for the two tour types (public and donor) assuming PCHS adopts the ABC system the advisor proposes. Note: For all requirements, do not round intermediate calculations. Round your final answers to 2 decimal places a. PCHS uses the current cost systemi b. PCHS adopts the ABC system the advisor proposes Public Unit Cost Donor
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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Transcribed Image Text:Exercise 9-39 (Algo) Activity-Based Costing: Not-for-Profit (LO 9-3, 5)
Required:
a. Compute the unit (per visitor) costs for the two tour types (public and donor) assuming PCHS uses the current cost syste
b. Compute the unit (per visitor) costs for the two tour types (public and donor) assuming PCHS adopts the ABC system the advisor
proposes.
Note: For all requirements, do not round intermediate calculations. Round your final answers to 2 decimal places
a. PCHS uses the current cost system
b. PCHS adopts the ABC system the advisor proposes
Public
Unit Cost
Donor

Transcribed Image Text:Exercise 9-38 and 9-39 (Algo)
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 tours-one for the public tours and one for the donor tours.
Data for the quarter on the two groups follow:
Number of visitors
Number of tours
Public
Tours
500
25
Donor Tours.
250
30
Total
750
55
The operational costs associated with the tours have been collected and are presented in the following table:
Refreshments, audio guides, and other
Tour guide salaries and benefits.
Coordinator salaries and benefits (@ $11,550 per coordinator)
Total
$ 21,300
11,550
23,100
$ 55,950
Exercise 9-39 (Algo) Activity-Based Costing: Not-for-Profit (LO 9-3, 5)
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