Activity Based Costing

A consultant has analyzed the order and delivery service costs and identified four activity pools. Data on these activities are:

$\backslash$table$[[$Order and Delivery Service Costs,$],[$Activity$,$Cost Driver,Cost,Driver Volume$],[$Processing orders,number of orders,$$50,000,4,000$ orders$],[$Loading trucks,number of items,$$100,000,80,000$ items$],[$Delivering goods,number of orders,$$60,000,4,000$ orders$],[$Processing invoice,number of invoices,$$48,000,6,000$ invoices$]]$

The consultant has suggested analyzing the impact of switching from the traditional cost allocation method to ABC for three customers: Rasy's Corner Market, Kevin's Fine Foods, and Amy's City Market. Below are relevant data these three customers:

$\backslash$table$[[$Revenue & COGS,Rosy,Kevin,Amy$],[$Revenue$,$$$60,000,$$$90,000,$$$150,000$