ownes, identified the fallowing major activities: A group of diners who ask to sit at the same table is counted as a party. Same costs, such an the cous of cieuring inen, we the lants whether one person is at a table or the table is fuil. Other costs, fuch as wasting dishes, depend on the number of dinar jernet Dota concerning these acturbes ate shown betow: Prior to the actlvity based costing study, the owner knew very litse about the conts of the restaurant, she knew that the titak cost tie the month was $223,700 and that 10,000 diners had beon served. Therefore, the avesage cont per ciner was $72 an $223700 ? 10,000 diners =$22.37 per dinert Required: 1. Compute the activity rates for each of the three activities. 2. According to the activity-based costing system, whit is the total cost of seming each of ine followimg parties of diours? a. A party of four diners who order three dinks in total. b. A party of two diners who do not order any drinks. c. A lone dinet who orders two dripks. 3. Comvert the total costs you computed in part (2) obove to costs per dinet in other wards, what is the iverigec cont per diner for serving each of the following parties? a. A party of four diners who order three drinks in total. b. A party of two diners who do not order any drinks: c. A lone diner who orders two drinks