Hiram's Lakeside is a popular restaurant located on Lake Washington in Seattle. 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 three major activities and then completed the first$-$stage allocations of

costs to the activity cost pools. The results appear below.

The above costs include all of the costs of the restaurant except for organization$-$sustaining costs such as rent, property

taxes, and top$-$management salaries.

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, 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 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:

$1$&$2.$ According to the activity$-$based costing system, what is the total cost and average cost per diner for serving each of the

following parties of diners? $($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.$)$