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Jane s Cookhouse is a popular restadrant focated in a scenic settinc. The owner of the testaurant has been trying fo betier understand costs at

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Jane s Cookhouse is a popular restadrant focated in a scenic settinc. The owner of the testaurant has been trying fo betier understand costs at the restaurant and has hired a student intern to conduct an ABC study. The intem, in consultation with the Dwner, identified three major activities. The intern then completed the first-stape aflocations of costs to the activity cost pools, using cfata from last month's operations. The results appear betow. The above costs include all of the costs of the restaurant excepe for organization-sustaining costs soch as rent, property taxes, and fopmanagement salarles. A group of diners who ask to sit at the same table are counted as a party Sorme costs, such as the costs of cleaning finen, are the same whether one person is at a table or the table is full. Other costs, such as washing cishes, depend on the number of diners served. fior to the ADC shucty. the owner knew wery intle about the costs of the restaurant She krvew that the total cost for the mionth fincluding organizationsustaining costs) was $294.000 and that 14.700 cineis had been served. Therefore. the average cost per diner Was $20 Restuired: 1. Hccording to the ABC system. What is the total cost of serving each of the following parties of diriers? a. A party of four dinters that orders three driniss in total (Round your answers to 2 decimel places.) b. A party of two diners that does not order any drinks. (Round your answers to 2 decimal places. Do not leove any empty spoces: input a 0 wherever it is required) c. A lone diner who ordets two drinks. (Round your answers to 2 decimsl places.) 2. Convert the total costs you computed in (1) above to costs per dinet, in other words, what is the average cost per diner for serving each of the following parties? a. A party of fouir diners that orders three drinks in total. b. A party of two diners that does not order any dinks. c A lone diner who orders two drinks, (Round your answers to 2 decimal ploces.)

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