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Hiram's Lakeside is a popular restaurant located on Lake Washington in Seattle. 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 and then completed the first-stage allocations of costs to the activity cost pools. The results appear below. Activity Cont Pool Activity Measure Serving a party of diners Number of parties served Serving a diner Number of diners served Serving drinks Number of drinks ordered Total Cost Total Activity $ 12,980 5,900 parties $ 97,960 12,400 diners $ 24,720 10,300 drinks 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 Some costs, such as the cost of cleaning the linens that cover the restaurant's tables, vary with the number of parties served. Other costs, such as washing plates and glasses, depend on the number of diners served or the number of drinks served. 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 (including organization-sustaining costs) was $180,000 and that 12,000 diners had been served. Therefore, the average cost per diner was $15. Required: 182. According to the activity-based costing system, what is the total cost and average cost per diner for serving each of the following parties of diners? (Round your intermediate calculations to 2 decimal places, Round your Total Cost final answers to 2 decimal places and your Average Cost final answers to 3 decimal places.) Total Cost a. A party of four diners who order three drinks in total b. A party of four diners who do not order any drinks G. A party of one diner who orders four drinks. Average Cont per diner per diner por diner SecuriCorp operates a fleet of armored cars that make scheduled pickups and deliveries in the Los Angeles area. The company is implementing an activity-based costing system that has four activity cost pools: Travel, Pickup and Delivery, Customer Service, and Other. The activity measures are miles for the Travel cost pool, number of pickups and deliveries for the Pickup and Delivery cost pool, and number of customers for the Customer Service cost pool. The Other cost pool has no activity measure because it is an organization-sustaining activity. The following costs will be assigned using the activity-based costing system: Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses office expenses Administrative expenses Total cont $1,040,000 470,000 350,000 380,000 240,000 540,000 $3,020,000 The distribution of resource consumption across the activity cost pools is as follows: Travel 509 700 600 Pickup and Delivery 350 50 151 Customer Service 101 ON 08 Other 5 251 254 Totals 1000 1001 1001 Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expennen office expenses Administrative expenses 06 00 OU 08 201 50 905 300 600 100 500 350 1008 100$ 100 Customer Service Other Totals 0 Required: Complete the first stage allocations of costs to activity cost pools. Pickup and Travel Delivery Driver and guard wages Vehicle operating experte Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses Total cost $ 0 $ 0 0 0 0 0 Os 0 $ 0 $ 0
