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ABC The following information pertaining to the following questions Pat's Cookhouse is a popular restaurant located in Bulacan. The owner of the restaurant has been trying to better understanding 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 three major activities. She then completed the first-stage allocations of costs to the activity cost pools, using data from last month's operations. The results appear below: Activity Cost Pool Serving a party of dinner Serving a Diner Serving a drink Activity Measure Number of parties served Number of diners served Number of drinks ordered Total Cost P12,000 P90,000 P26,000 Total Activities 5,000 parties 12,000 diners 10,000 drinks The abo. costs include all of the costs of the restaurant except for organization-sustaining costs such as rent, property taxes, and top-management salaries. A group diners who ask to sit at the same table are counted as a party. Some costs, such as costs of cleaning linen, are the same whether one person is at a table or the table is full. Other costs, such as washing dishes, depend on the number of diners served. Prior to the activity-based costing study, the owner knew very little about the costs of the restaurant. He knew that the total cost for the month (including organization-sustaining costs) was P180,000 and that 12,000 diners had been served. Therefore, the average cost per dine was P15. 12. According to the activity-based costing system, what is the total cost of serving a party of four diners who order three drinks in total? a. P12.50 b. P30.00 C. P40.20 d. P37.80 13. According to the activity-based costing system, what is the total cost of serving a party of two diners who do not order drinks? a. P20.00 b. P30.00 c. P17.40 d. P32.40