78) Assume a companys activity-based costing system includes three activities with the following activity rates:

Activity Cost Pool			Activity Rate
Travel		$	2	per mile driven
Deliveries		$	50	per delivery
Customer service		$	22	per phone call

Two of the companys many customers include Customer A and Customer B. These two customers consumed the companys activities as follows:

	Total Expected Activity
	Customer A				Customer B
Travel (number of miles driven)		300				250
Deliveries (number of deliveries)		15				5
Customer service (number of phone calls)		20				12

If the company earned $2,080 in revenue serving Customer A, then what is the customer margin for this customer?

A) 390

B) 360

C) 290

D) 460

79 ) Assume a companys activity-based costing system includes three activities with the following activity rates:

Activity Cost Pool			Activity Rate
Travel		$	2	per mile driven
Deliveries		$	50	per delivery
Customer service		$	22	per phone call

Two of the companys many customers include Customer A and Customer B. These two customers consumed the companys activities as follows:

	Total Expected Activity
	Customer A				Customer B
Travel (number of miles driven)		300				250
Deliveries (number of deliveries)		15				5
Customer service (number of phone calls)		20				12

If the company earned $1,220 in revenue serving Customer B, then what is the customer margin for this customer?

A) 246

B) 206

C) 186

D) 226