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Gino'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

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Gino'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: Serving a party of diners Serving a diner Serving drinks Number of parties served Number of diners served Number of drinks ordered Some costs, such as the cost of cleaning the linens that cover the restaurant's tables, vary with the number served or the number of drinks served. of parties served. Other cosls, such as washing platos and glasses, depends on the number of diners ng plates and glasses, depends on the number of diners Data concerning these activities are shown below. $168,000 Total cost Total activity $88,500 59,000 drinks $33,600 $290,100 6,000 parties 30,000 diners Prior to the knew that the total cost for the month was $290,100 and that 30,000 diners had peen served. Therefore, activity-based costing study, the owner knew very little about the costs of the restaurant. She the average cost per diner was S9 67 (s290, 10030,000 diners-$9 67 per diner). served. Therefore S9.67 per diner). Required 1. Compute the activity rates for each of the three activities. (Round your answers to 2 dedi Compute the aecivity rates for each of thethree advities.(Round your answers to 2 decimal places) 1. Cost per unit of activity Serving a Party Serving a Diner Serving Drinks per party per diner per drink

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