Pat's Cookehouse is a popular restaurant located on Sual, Panagsinan. 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 inern, in consultation with the owner, identified three major activities. She then completed the first stage allocations of costs to the activity cost pools, using data from last month's operations. The result appears below: Activity Cost Pool Serving a party of diners Activity Measure Total Cost Total Activity Number of parties P 12,000 5,000 parties served Number of diners 90,000 12,000 diners served Serving a drink Number of drinks 26,000 ordered 10,000 drinks Serving a diner 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. A group of diners who ask to sit at the same table are counted as a party. Some costs, such as costs of cleaning linen, a re same whether one person is at a table or the table is full. Other costs, such as washing dishes depend on the number of diners served. Prior to the activity-based costing study, the owner knew very little about the costs of the restaurant. He knew that the total cost for the month (including organization-sustaining costs) was P 180,000 and that 12,000 diners had been served. Therefore, the average cost per diner was P 15 Required: a. According to ABC system, what is the total cost serving a party of 4 diners who order 3 drinks in total? b. According to ABC system, what is the total cost of serving a party of 2 diners who do not order any drinks? c. According to ABC system, what is the total cost of serving a lone diner who orders 2 drinks? d. What is the average cost per diner for serving a party of 4 diners who order 3 drinks in total? e. What is the average cost per diner for serving a party of 2 diners who do not order any drinks?