owner, identified the following major activities:

$\backslash$table$[[$Activity Cost 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$]]$

A group of diners who ask to sit at the same table is 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.

Data concerning these activities are shown below:

$\backslash$table$[[,$Serving a Party,Serving a Diner,Serving Drinks,Total$],[$Total cost$,$$$39,600,$$$207,000,72,000,60,000$ 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 $$318,600$ and that $30,000$ diners had been served. Therefore, the average cost per diner was $30,000$ diners $=$$$10\mathrm{.}62$ per diner$).$

Required:

Compute the activity rates for each of the three activities.

According to the activity$-$based costing system, what is the total cost of serving each of the following parties of diners?