Hiram's Lakeside is a popular restaurant located on Lake Washington in owner of the Seattle. The restaurant has been trying to better understand costs at the restaurant and has hired a student intern conduct an activity-based costing study. The intern, in consultation with the owner, identified three major activities and then completed the first-stage allocations of costs to the activity cost The results appear below. pools. Activity Cost Pool Activity Measure Total Cost Total Activity Serving a party of diners Number of parties served 20,520 5,400 parties Serving a diner Number of diners served $108,240 12,300 diners Serving a drink Number of drinks ordered 40,000 10,000 drinks The above costs include all of the costs of the restaurant e for organization-sustaining costs such as property taxes, and top-management salaries. Some costs, such as the cost of cleaning the line 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. 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 (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. According to the activity-based costing system, what is the total cost of serving each of the following diners? your intermediate calculations and final answers to 2 decimal places.) Total Cost a. A party of four diners who order five drinks in total. b. A party of two diners who do not order any drinks. c. A party of one diner who orders four drinks