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Required $3$

Convert the total costs you computed in part $(2)$ above to costs per diner. In other words, what is the average cost per diner

for serving each of the following parties? $($Round your intermediate calculations and final answers to $2$ decimal places.$)$Gino$\text{'}$s Restaurant is a popular restaurant in Boston, Massachusetts. The owner of the restaurant has been trying to better understand

costs at the restaurant and has hired a student intern to conduct an activity$-$based costing study. The intern, in consultation with the

owner, identified the following major activities:

Prior to the activity$-$based costing study, the owner knew very little about the costs of the restaurant. She knew that the total cost for

the month was $$313,600$ and that $32,000$ diners had been served. Therefore, the average cost per diner was

$32,000$ diners $=$$$9\mathrm{.}80$ per diner$).$

Required:

Compute the activity rates for each of the three activities.

According to the activity$-$based costing system, what is the total cost of serving each of the following parties of diners?

a$.$ A party of four diners who order three drinks in total.

b$.$ A party of two diners who do not order any drinks.

c$.$ A lone diner who orders two drinks.

Convert the total costs you computed in part $(2)$ above to costs per diner. In other words, what is the average cost per diner for

serving each of the following parties?

a$.$ A party of four diners who order three drinks in total.

b$.$ A party of two diners who do not order any drinks.

c$.$ A lone diner who orders two drinks.