Gino's Restaurant is a popular Boston, M trying to better understand costs at the rest based costing study. The intem, in consultation with the owner, identified the following major activies: ar restaurant in Boston, Massachusetts. The owner of the restaurant has been Serving a party of diners Serving a diner Number of parties g drinks Number of drinks ordered Some costs, such as the cost of cleaning the linens that cover the restaurant's tables, vary with the number of parties served. Other costs, such as washing plates and glasses, depends on the number of diners served or the number of drinks served. Data concerning these activities are shown below. $38,000 $69,000 $68,000 40,000 drinks Total activity 5,000 parties 10,000 diners $175,000 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 $175,000 and that 10,000 diners had been served. Therefore, the average cost per diner was S 17.50 ($ 1 75,000 + 10,000 diners = S 17.50 per diner). Required: 1 Compute the activity rates for each of the three activities. (Round your answers to 2 decimal places.) Cost per unit of activity per diner per drink