Jane's Cookhouse is a popular restaurant located in a scenic selling The ownet of the restaurant has been trying to better understand costs at the restaurant and has hired a student intom to conduct an ABC study The intem, in consultation with the owner, identified three major activities. The intern then completed the first stage allocations of costs to the activity cost pools, using doto from last month's operatione The resultis appear below The above costs include all of the costs of the festaurant except for organization sustaining costs such as fent, property toxes, and top management salanes A group of diners who ask to st at the same table are counted as a party Some costs, such as the costs of cleaning linen, are the same whether one person is at a table or the table is full Other costs, such as wasting dishes, depend on the number of diners served Prior to the ABC study the owner knew very little about the costs of the testaurant she knew that the total cost for the month (including organization sustaining costs) was $,221,860 and that 13.050 diners had been sotved Therefore, the average cost per diner was $17 Required: 1. According to the ABC syitem, what is the total cost of serving each of the following pattes of diners? a. A party of five diners that orden four drinks in total (Round your answers to 2 decimal places.) b. A party of two diners that does not order any drinks (Round your answers to 2 decimal places. Do not lenve any empty spaces: input 0 wherever it is required.)