Hiram's Lakeside is a popular restaurant locat understand costs at the restaurant and has hired a student intern to conduct an activity-based costing s with the owner, identified three major activities and then completed the first-stage allocations of results appear below ed on Lake Washington in Seattle. The owner of the restaurant has been trying to better tudy. The intern, in consultation costs to the activity cost pools. The Activity Cost PoolA Serving a party of diners Number of parties Serving a diner Serving drinks Activity Measure Total Cost Total Activity erved 12,9605,400 parties Number of diners served 105,400 12,400 diners Number of drinks ordered 27,560 10,600 drinks t, property taxes, and top- The above costs include all of the costs of the restaurant except for organization-sustaining costs such as management salaries ren 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, depend on the number of diners served or the number of drinks served Prior to the activity-based costing study, the owner knew very little about the costs bf the restaurant. She knew that the total cost for the month (including organization-sustaining costs) was $180,000 and that 12.000 diners had been served. Therefore, the average cost per diner was $15 Required: 1&2. According to the activity-based costing system, what is the total parties of dinners? (Round your intermediate calculations to 2 decimal places. Round your Total Cost final answers to 2 decimal places and your Average Cost final answers to 3 decimal places) cost and average cost per diner for serving each of the following Total Cost Average Cost a. A party of six diners who order four drinks in total b. A party of five diners who do not order any drinks c. A party of one diner who orders four drinks per diner per diner per diner A parly of one dinerwho orders four drinks