40% from 25% 1 Chapter 7: Applying Excel 2 3 Data 4 Manufacturing overhead 5 Selling and administrative overhead $500,000 $300,000 Assembling Processing Supporting Customers 7 Units Orders Other 50% 10% 1,000 units 35% 30% 250 orders 8 Manufacturing overhead 9 Selling and administrative overhead 10 Total activity 5% 40% 100 customers 10% 20% 12 13 OfficeMart orders: 14 Customers 15 Orders 16 Number of filing cabinets ordered in total 17 Selling price 18 Direct materials 19 Direct labor 20 1 customer 8 orders 80 units $595 $180 $50 (a) Based on new number of orders in Requirement 2, what is the customer margin under activity-based costing when the data are corrected? (Enter a loss as a negative amount.) Customer margin under activity-based costing