Cumberland Enterprises's activity-based costing system has four activity cost pools for assigning costs to products and customers. Details concerning that ABC system are listed below: The cost of serving customers, $2,663.00 per customer, is the cost of serving a customer for one year. - A customer buys one of the company's products - This customer ordered a total of 1,200 units of this product in 4 orders. - 8 batches were required. - The direct materials cost is $7.65 per unit - The direct labor cost is $5.20 per unit. (Each unit requires 0.30DLHs ) Cumberland Enterprises's activity-based costing system has four activity cost pools for assigning costs to products and customers. Details concerning that ABC system are listed below: The cost of serving customers, $2,663.00 per customer, is the cost of serving a customer for one year. - A customer buys one of the company's products - This customer ordered a total of 1,200 units of this product in 4 orders. - 8 batches were required. - The direct materials cost is $7.65 per unit - The direct labor cost is $5.20 per unit. (Each unit requires 0.30DLHs )