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2. BBQ Bangladesh is a popular restaurant located on Dhaka. 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 intern, 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 results appear below: Activity Cost Pool Activity Measure Total Cost Total Activity Serving a party of diners ...... Number of parties served $12,000 5,000 parties Serving a diner . . . . . . . . . . Number of diners served $90,000 12,000 diners Serving a drink . . . . . .. . Number of drinks ordered $26,000 10,000 drinks Required: 1. Estimate the activity rate of each cost pool 2 According to the activity-based costing system, what is the total cost of serving each of the following parties of diners? 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. (1 1 marks)