Answer: $23 per person
2,600,000/110,945 = 23.43035 (round to 5 decimal places)
The two significant digits of 23.43035 = 23
thus making it $23 per person.
Here is another example:
4,500,000/260,732= 17.25910
Two significant digits of 17.25910 = 17.25910 (without rounding). However, if it was 17.54210 it would be $18 per person. Hope those two examples help. If not let me know.