Cancico Communications has supplied the following data for use in its ABC system:

During the year, Cancico Communications completed an order for special telephone equipment for a new customer, HurnTel. This customer did not order any other products during the year. Data concerning that order follow:
Selling price. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $220 per unit
Units ordered. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115 units
Direct materials. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 195 per unit
Direct labour-hours . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.6 DLH per unit
Direct labour rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 22 per DLH
Required:
1. Using Exhibit as a guide, prepare a report showing the first-stage allocations of overhead costs to the activity cost pools.
2. Using Exhibit as a guide, compute the activity rates for the activity cost pools.
3. Prepare a report showing the overhead costs for the order from HurnTel, including customer support costs.
4. Using Exhibit as a guide, prepare a report showing the customer margin for HurnTel.

Overhead Costs Wages and salaries $262,500 . 150,000 $ 412,500 Other overhead costs.... Total overhead costs.. . Activity Cost Pool Direct labour support.. Order processing. Customer support. Other..... Total Activity Activity Measure Number of direct labourhours 7,500 DLHS 600 orders Number of orders Number of customers 120 customers These costs are not allacated to NA products or customers. Distribution of Resource Consumption across Activity Cost Pools Direct Labour Order Customer Processing Support Other Total Support Wages and salaries.. Other overhead costs ... 20% 40% 30% 10% 100% 25% 25% 100% 15% 35%