The owner of Toowoomba Riverside, a Queensland-based restaurant, has been trying to better understand costs at the restaurant and hired a consultant to conduc:t an activity-based costing study. The consultant, 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 Total Activity 6,000 parties 15,000 diners 10,000 drinks Activity Cost PoolActivity Measure Total Cost Serve a party of diners Number of parties served $66,000 Serving a diner Number of diners served $276,000 Serving drinks Number of drinks ordered $48,000 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 the costs of cleaning linen, are the 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 organisation- sustaining costs) was $480,000 and that 15,000 diners had been served. Therefore, the average cost per diner was $32. Required: (a) Using the activity-based costing system, what is the total cost of serving each of the following parties of diners? (4 marks) (i) A party of four diners who order three drinks in total. (ii) A party of two diners who do not order any drinks (ili) A lone diner who orders two drinks (b) What is the average cost per diner for serving each of the following parties of diners? (4 Marks) (i) A party of four diners who order three drinks in total. (ii) A party of two diners who do not order any drinks (ili) A lone diner who orders two drink:s (c) Why do the costs per diner for the three different parties differ from each other and from the overall average cost of $16 per diner? (4 Marks)