Exercise 7-15 Comprehensive Activity-Based Costing Exercise [LO7-2, LO7-3, LO7-4, LO7-5] Advanced Products Corporation has supplied the following data from its activity-based costing system Overhead Costs Wages and salaries Other overhead costs $300,000 100,000 Total overhead costs $400,000 Activity Cost Pool Supporting direct labor Number of direct labor-hours Order processing Customer support Other Total Activity 400 orders 200 customers Not applicable Activity Measure 20,000 DLHs Number of customer orders Number of customers This is an o rganizatio n-sustaining activity Distribution of Resource Consumption Across Activities Customer Order SupportProcessing Support 30% 10% Direct Labor Wages and salaries Other overhead costs 40% 30% 20% 20% Other 10% 40% Total 100% 100% During the year, Advanced Products completed one order for a new customer, Shenzhen Enterprises. This customer did not order any other products during the year. Data concerning that order follow: Data Concerning the Shenzhen Enterprises Order Units ordered Direct labor-hours Selling price Direct materials Direct labor 10 units 2 DLHs per unit $300 per unit $180 per unit $50 per unit