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Gino's Restaurant is a popular restaurant in Boston, Massachusetts. 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 the following major activities: Activity Cost Pool Serving a party of diners Serving a diner Serving drinks Activity Measure Number of parties served Number of diners served Number of drinks ordered A group of diners who ask to sit at the same table is 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 s full. Other costs, such as washing dishes, depend on the number of diners served. Data concerning these activities are shown below. Serving a Party Serving a Dinner Serving Drinks Total $52,800 Total cost Total activity $240,000 S67,200 $360,000 8,000 partes 40,000 diners 56,000 drinks Prior to the activity-based costing study, the owner knew very little about the costs of the restaurant. She knew that the total cost for the month was S360,000 and that 40,000 diners had been served. Therefore, the average cost per diner was S9.00 ($360,000 + 40,000 diners = $9.00 per diner). Rredite the activity rates for 1. Compute the activity rates for each of the three activities. (Round your answers to 2 decimal places.) Serving a Party Serving a Diner Serving Drinks per party per diner per drink 2. According to the activity-based costing system, what is the total cost of serving each of the following parties of diners? (Do not round intermediate calculations. Round your final answers to 2 decimal places.) 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 Party of four diners who order three drinks Party of two diners who order no drinks A lone diner who orders two drinks