Would appreciate it if the work is included.

Problem 4 - ABC Problem (12 points) Mac's Seafood Restaurant, a popular, high-quality Provincetown restaurant, has initiated an ABC study and has determined the following data: 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 Total Cost $ 18,290 $ 107,500 $ 34,650 Total Activity 5,900 parties 12,500 diners 10,500 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: 1&2. 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 Average Cost a. Party of 5 persons who order a total of 4 drinks b. Party of 5 persons who order no drinks: c. Party of 1 person who orders 4 drinks