Hiram's Lakeside is a popular restaurant located on Lake Washington in Seattle. The restaurant's owner wants to better understand his costs and hired a student intern to conduct an activity-based costing study. The intern identified three activities, completed the first- stage cost allocations and gathered the activity measure data shown below. Activity Cost Pool Serving a party of diners Serving a diner Serving drinks Activity Measure Number of parties served Number of diners served Number of drinks ordered Total Cost $ 18,360 $ 111,800 $ 38,160 The above costs exclude 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 restaurant costs. She only knew the total cost for the month (including organization-sustaining costs) was $180,000 and 12,000 diners had been served. Therefore, the average cost per diner was $15. Total Activity 5,400 parties 13,000 diners 10,600 drinks Required: 1 and 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? Note: 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. a. A party of five diners who order four drinks in total. b. A party of two diners who do not order any drinks. c. A party of one diner who orders three drinks. Total Cost Average Cost per diner per diner per diner 4

Hiram's Lakeside is a popular restaurant located on Lake Washington in Searte. The restaurants owner wonts to better understand his costs and hired a student intern to conduct on activity based costing study. The intern identifed three activities, completed the firststoge cost allocations and gothered the activity measure data shown below. The above costs exclude organization-sustoining costs such as tent, property toxes, and top-management selaries. Some costs, such as the cost of cleaning the linens that cover the restaurant's tables, vary with the number of porties served. Other costs, such os woshing plates and glasses, depend on the number of dirers served or the number of drinks served. Prior to the actwity-based costing study, the owner knew very little obout the restourant costs. She only knew the total cost for the month (including organcrotion-sustaining costs) was $180,000 end 12,000 diners had been served. Therefore, the average cost per? diner wos 515 Required: Required: 2 According to the octivity based costing system, what is the totol cost and overoge cont per diner for serving each of the Iand following porties of diners? Note: Round your intermediate calculations to 2 decimel places. Round your Total Cost final answers to 2 decimal pleces and your Average Cost final answers to 3 decimal places