Exercise 7-14 (Algo) Calculating and Interpreting Activity-Based Costing Data [LO7-3, LO7-4] Hiran's Lakpside is a popular restaurant located on Lake Washington in Seattle. The restsurants owner wonts to better understand his costs and hired a student intern to conduct an activity-basod costing study. The intern identfied three bctities, completed the fint stage cost allocetions and gothered the activity measure data shown below. The above costs exclude organization-sustaining costs such as rent property taws, and top-mansgement salsies. Some costs, such as the cost of cleaning the linens that cover the restaurants tables, vary with the number of pamet served. Other costs, such as woshing plates and glasses, depend on the number of diners served or the number of ditines served Prior to the activity based costing study, the owner knew very littie about the restautant costs. She only knew the total cost for the month (incluting organization-sustaining costs) was $180,000 and 12.000 diners had been served. Therefore, the avat capt for the diner was $15. Mequired: land 2. According to the octivity based costing system, what is the total cost and average cost per diner for serving each of the foliowing parties of diners? Note: Round your intermediate calculations to 2 decimal places, Round your Total Cost final answers to 2 declimai places and your Average Cost final answers to 3 decimal places