Data concerning these activities are shown below:\ \\\\table[[,Serving a Party,Serving a Diner,Serving Drinks,Total],[Total cost,

$52,800

,

$240,000

,

$67,200

,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

$360,000

and that 40,000 diners had been served. Therefore, the average cost per diner was

$9.00

diners

=$9.00

per diner

Data concerning these activities are shown below: 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 $360,000 and that 40,000 diners had been served. Therefore, the average cost per diner was $9.00 ($360,00040,000 diners =$9.00 per diner ). Required: 1. Compute the activity rates for each of the three activities. 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. 3. Convert the total costs you computed in part (2) above to costs per diner. In other words, what is the average cost per diner for serving each of the following parties? 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