Answer:
Hello your question is incomplete attached below is the complete question
answer: A) $38.4
       B) For student tour = $46,800 / 1,500 = $31.2
         For Donor's tour =  $39,600 / 750 = $52.8
Explanation:
A) compute the unit cost ( using current cost system )
cost per visitor = Total Operational cost / Total number of visitors
            = $86400 / 2250 = $38.4
B) using The ABC system
 unit cost per visitor :
For student tour = $46,800 / 1,500 = $31.2
For Donor's tour = Â $39,600 / 750 = $52.8
attached below is the ABC Â system Table showing the calculations