Activty-based Costing. Kaysi Hoffman,the manager of Wilwater Adventurers uses activity-based costing to compute the costs of his raft trips. Each raft holds six paying customers and a guide. The company offers two types of raft trips--three-day float trips for beginners and three-day whitewater trips for seasoned rafters. The breakdown of the costs is a follows:

Activites (with cost drivers)               Float Trip Costs                      Whitewater Trip Costs

Advertising (trips)                                $215 per trip                            $215 per trip

Permit to Use the River (trips)               30 per trip                              50 per trip

Equipment Use (trips, people)              20 per trip + $5                       40 per trip + $8
per person (including guides)

Insurance (trips)                                    75 per trip                              127 per trip

Paying Guides (trips, guides)                   300                                        400
per trip per guide

Food (people)                                            60                                          60
per person (including guides)

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a. Compute the cost of a fourth raft. 28-person (including four guides) float trip.

b. Compute the cost of a fourth raft. 28-person (including four guides) whitewater trip.

c. Recommend a minimum price per customer to the manager if she wants to cover her costs.